Rule 23 Legal Practitioners’ Accounts Rules 1964

Rule 23 of the Legal Practitioners’ Accounts Rules 1964 is under Part V. It provides as follows:

(1) Exemption

These Rules shall not apply to:

(a) a legal practitioner in respect of moneys received, held or paid by him as a member of the public service of the Federation or a State; or

(b) a legal practitioner in whole-time employment as an officer of a statutory corporation or local authority.

(2) The Schedule

Form of Accountants’ Certificate

1. Full Name of Legal Practitioner.

2. Firm Name (if any) and address(es).

3. State whether practising alone or in partnership.

4. Accounting period (Note – the Certificate must cover a period of not less than twelve months terminating not more than twelve months prior to the date of the Certificate).

In compliance with Rule 21A of the Legal Practitioners’ Accounts Rules 1964 and in accordance with instructions received from the Bar Council I,………have examined the books of accounts and documents of the above-named Legal Practitioner relating to the above practice produced to me and I hereby certify that from my examination and from the explanation and information given to me, I am satisfied that during the above-mentioned period:

 (1)    He maintained the books required by Rules 10 and 20 of the Rules: and

 (2)    He has complied with the provision of the Rule except so far as concerns:

(a) certain trivial breaches due to clerical errors or mistakes in book-keeping, all of which were rectified on discovery; I am satisfied that none of such breaches resulted in loss to any client or any trust;