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(1) An accountant shall be qualified to give an accountant's report on behalf of a solicitor if-

(a) he is an approved company auditor as defined in the Companies Act 1965 [Act 125]; and

(b) he has neither been at any time during the accounting period, nor subsequently, before giving his report, become a partner, clerk or servant of such solicitor or of any partner of his; and

(c) he is not subject to notice of disqualification under subrule (2);

Provided that if in any particular case there is no approved company auditor practising in the State in which an advocate and solicitor ordinarily practises and the Bar Council is of the view that by reason of the difficulty or expense involved in securing that services of an approved company auditor from outside such State it is unreasonable to expect the advocate and solicitor the secure his service, the Bar Council may approve any other auditor whom it considers competent for the purposes of this subrule.

(2) Where-

(a) the accountant has been found guilty by the disciplinary tribunal of his professional body of professional misconduct or discreditable conduct; or

(b) the Bar Council is satisfied that a solicitor has not complied with the provisions of the Solicitors' Account Rules 1990 in respect of matters not specified in an accountant's report and the accountant was negligent in giving such report;

the Bar Council may, at its discretion, at any time notify the accountant concerned that he is not qualified to give an accountant's report, and it may give notice of such fact to any solicitor on whose behalf he may have given an accountant's report, and after such accountant has been so notified, unless and until such notice of disqualification has been withdrawn by the Bar Council, he shall not be qualified to give an accountant's report.

(3) In coming to its decision, the Bar Council shall take into consideration any observation or explanation made or given by such accountant or on his behalf by the professional body of which he is a member.