(1) The accounting period specified in an accountant's report delivered during the practice year beginning on the 1st day of January shall begin on the 1st of January of that year and terminate on the 31st day of December of the same year.
(2) In any practice year beginning on or after the 1st day of January-
(a) in the case of a solicitor who-
(i) is obliged to deliver his first accountant's report; or
(ii) having been issued a certificate by the Bar Council under rule 6 in respect of the preceding practising year is obliged to deliver an accountant's report.
the accounting period shall begin on the date upon which he first held or received client's money, or after the issue of such certificate began again to hold or receive client's money and may cover less than twelve months, and shall in all other respects comply with the requirements of subsection (3) of section 79 of the Act; and
(b) in the case of a solicitor retiring from practice who having ceased to hold or receive , client's money is obliged to deliver his final accountant's report, the accounting period shall end on the date upon which he ceased to hold or received client's money, and may cover less than than twelve months and shall in all other respects comply with the requirements of subsection (3) of section 79 of the Act.
(3) In any practice year beginning on or after tha 1st day of January in the case of a solicitor who-
(a) was not issued a certificate by the Bar Council under rule 6 in respect of the preceding practice year; and
(b) since the expiry of the accounting period covered by his last accountant's report has become, or ceased to be, a member of a firm of solicitors.
the accounting period may cover less than twelve months and shall in all other respects comply with the requirements of subsection (3) of section 79 of the Act.
2012 Bar Council Subscription Click the link above to download Circular 072/2012 pertaining to the 2012 Bar Council subscription, including the payment guide and a set of Frequently-Asked-Questions.
2012 Hotel Corporate Rates Attending seminars? Going for a holiday? Click on the link above to check out the list of hotel corporate rates for Members of the Bar, which is updated regularly.
Bar Council Bookshop Read MORE … but pay LE$$! Members enjoy a 20% discount on LexisNexis publications at the Bar Council Bookshop. Click on the link above for the list of available titles.
International Malaysia Law Conference (26 to 28 Sept 2012) Hurry up! The countdown continues and the current promotion rate ends 30 June 2012. Don't miss what is going to be the best conference in the region! On top of that, if you sign up with 5 or more people from the same organisation, we will give you a 10% group discount. Click on the link above to register.
Workshop on Financial Planning (18 May 2012) Organised by the Kuala Lumpur Bar Professional Development Committee, this workshop will take place at 10:00 am, at the Kuala Lumpur Bar Auditorium, on 18 May 2012 (Friday). The workshop will be conducted by Chooi Kim Ying. Click on the link above for more details.
Seminar on an Introduction to the Industrial Relations Act (23 May 2012) Organised by the Kuala Lumpur Bar Professional Development Committee, this seminar will take place at 3:00 pm, at the Kuala Lumpur Bar Auditorium, on 23 May 2012 (Wednesday). The seminar will be conducted by Wong Keat Ching. Click on the link above for more details.
Conference on Competition Law (31 May 2012) Organised by Bar Council with the support of LexisNexis, this conference will take place at 8:30 am to 4:00 pm, at Renaissance Kuala Lumpur Hotel, on 31 May 2012 (Thursday). For more details or to register, please contact Vilashini Vijayan (03-2050 2095; vila@malaysianbar.org.my). Click on the link above for more details.
Governing Laws 
Circular No 102/2012: Mahkamah Sesyen/Majistret Kajang Moving to Kompleks Mahkamah Kajang
