Rule 21 Legal Practitioners’ Accounts Rules 1964

Rule 21 of the Legal Practitioners’ Accounts Rules 1964 is under Part IV (Inspection and Enforcement). It provides as follows:

(1) In order to ascertain whether these Rules have been complied with, the Bar Council, acting either;

(a) on their own motion; or
(b) on a written statement on request transmitted to them by or on behalf of any Branch of the Nigerian Bar Association; or

(c) on a written complaint lodged with them by a third partly, may require any legal practitioner to produce at a time and place to be fixed by the Bar Council, his books of account, bank pass books, loose leaf bank statements of account, vouchers and any other necessary documents for the inspection of an accountant appointed by the Bar Council and report on the result of such inspection. Such report may, be used as a basis for proceedings under the Legal Practitioners Decree, 1975.

(2) Upon being required so to do a legal practitioner shall produce such books of account, bank pass books, loose leaf bank statements, statements of accounts, vouchers and documents at the time and place fixed.

(3) In any case in which a Branch of the Nigerian Bar Association is of opinion that an inspection should be made under this Rule of the books of account, bank pass books, loose leaf bank statements, statement of account, vouchers and any other necessary documents of a legal practitioner, it shall be the duty of such Branch to transmit to the Bar Council a statement containing all relevant information in their possession and a request that such an inspection be made.

(4) Before instituting an inspection on a written complaint lodged with them by a third party, the Bar Council shall require prima facie evidence that a ground for complaint exists, and may require the payment by such party to the Bar Council of a reasonable sum to be fixed by them to cover the costs of the inspection and the cost of the legal practitioner against whom the complaint is made. The Bar Council may deal with any sum so paid in such manner as they think fit.