Quadilica- tloos of Becountant.
(Cap. 32).
(2.N. 109/64).
Duties of an accountan
3. (1) An accountant shall be qualified to give an accountant's certificate on behalf of a solicitor, in accordance with the provisions of section 8 of the Ordinance if-
(a) his name appears on Part I of the authorized list kept by the Registrar of Companies under paragraph (4) of subsection (3) of section 131 of the Companies Ordinance;
(b) he has neither been at any time during the accounting period, nor subsequently, before giving the certificate. become a partner, clerk or servant of such solicitor or of any partner of such solicitor: and
(c) he is not subject to notice of disqualification under paragraph
(2).
(2) If either-
(a) the accountant has been found guilty by the Authorized Auditors Board established under subsection (1) of section 131A of the Companies Ordinance of professional miscon- duct or discreditable conduct; or
(6) the Committee is satisfied that a solicitor has not complied with the provisions of the Solicitors Accounts Rules, 1964, in respect of matters not specified in an accountant's certificate and that the accountant was negligent in giving such certificate, the Committee may at its discretion at any time notify the accountant concerned that he is not qualified to give an accountant's certificate. and the Committee may give notice of such fact to any solicitor on whose behalf he may have given an accountant's certificate, and after such accountant shall have been so notified, unless and until such notice of disqualification shall have been withdrawn by the Committee, the accountant shall not be qualified to give an accountant's certificate:
Provided that in coming to its decision under this paragraph, the Committee shall take into consideration any observations or instructions made or given by the accountant or on his behalf by the professional body of which he is a member.
4. (1) With a view to the signing of an accountant's certificate an accountant shall not be required to do more than→→
(d) make a general test examination of the books of account of
the solicitor;
(b) ascertain whether a client account is kept:
(c) make a general test examination of the bank passbooks and
statements kept in relation to the solicitor's practice:
3
(d) make a comparison, as at not fewer than two dates selected
by the accountant between-
(i) the liabilities of the solicitor to his clients and, if trust money has been paid into the client account under the Solicitors' Accounts Rules, 1964, to the cestuïs que trustert, (L.N. [03/64). as shown by his books of account; and
(ii) the balances standing to the credit of the client account: aod
(e) ask for such information and explanations as he may require
arising out of paragraphs (a) to (d).
(2) If after making the investigation prescribed by paragraph (1) in appears to the accountant that there is evidence that the Solicitors' Accounts Rules, 1964 have not been complied with, he shall make such further investigation as may be necessary to enable him to sign the accountant's certificate.
$ (0) An accountant's certificate delivered by a solicitor under Forms. these rules shall be in accordance with Form 1 in the Schedule.
Schedule, Form 1.
(2) A certificate delivered by the Committee in accordance with the provision of subsection (4) of section 8 of the Ordinance shall be in accordance with Form 2 in the Schedule.
6. The Committee will in each practice year be satisfied that the delivery of an accountant's certificate is unnecessary, and shall not require evidence of that fact, in the case of any solicitor who-
(a) holds his first current practising certificate; or
(6) after having for twelve months or more ceased to hold a current practising certificate, holds his next current practising certificate; or
(c) holds a current practising certificate after having, in the declaration lodged by him with the Registrar to lead to the issue of that practising certificate, declared that either-
Schedule, Form 2.
Exemption from require-
ment to deliver accountant's certificate.
(i) the Solicitors' Accounts Rules, 1964, did not apply to L.N. 103/64). him because he had not, during the period to which such declaration referred, practised on his own account either alone
or in partnership or held or received client's money; or
(i) he was exempt from complying with the Solicitors" Accounts Rules, 1964, by virtue of holding one of the offices
to which section 75 of the Legal Practitioners Ordinance, 1964 (16 of 1964). applies and had not, during the period to which such declara- tion referred, engaged in private practice; or
(d) has ceased to hold a current practising certificate and, if he has at any time after the date of the commencement of
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