Rule 21A 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:

In a case where the Bar Council exercises its powers under Rule 21 hereof either on their own motion or on the request of a Branch of the Nigerian Bar Association they may, in their discretion as an alternative to Rule 21 hereof, require a legal practitioner to deliver to the Council within such time as the Council may fix a Certificate by an Accountant in the form of the Schedule hereto. In such case the examination of the books of the legal practitioner shall be carried out in accordance with written instructions given by the Council to the Accountant nominated by the legal practitioner, or failing such nomination within a time limited by the Council. by an Accountant appointed by the Council.