Transmenu powered by JoomlArt.com - Mambo Joomla Professional Templates Club

(Rule 5)

FORM OF ACCOUNTANT'S REPORT

NOTE: In the case of a firm with a number of partners, carbon copies of the Report may be delivered provided paragraph I below is completed on each Report with the name of the individual solicitor.

1. Solicitor's Full Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Block Capitals)

2. Firm(s) Name(s) and Address(es)* . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Whether practising alone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
or in partnership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Accounting Period (s)**

In compliance with section 79 of the Legal Profession Act 1976, and the Accountant's Report Rules 1990 made thereunder, I have examined to the extent required by rule 4 of the said Rules the books, accounts and documents produced to me in respect of the above practise(s) of the abovenamed solicitor.

1. In so far as an opinion can be based on this limited examination I am satisfied that during the above mentioned period(s) he has complied with the provisions of the Solicitors' Account Rules 1990, except so far as concern -

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

+(b) the matters set out in the First Section on the back hereof, in respect of which I have not been able to satisfy myself for the reasons therein stated;

+(c) the matters set out in the Second Section on the back hereof, in respect of which it appears to me that the solicitor has not complied with the provisions of the Solicitors' Account Rule 1990.

_____________________________________________
Note:
* All addresses at which the Solicitor(s) practise(s) must be covered by Accountants Report or Reports. If an address is not so covered, the reason must be stated.
** The period(s) must comply with section 79 of the Legal Profession Act t976. and the Accountant's Report Rule 1990.
+ Delete subparagraphs not applicable.

2. Clients' Account/s examined for the purposes of this Report -

	Name of bank/s.	Address/es.	Account No/s.
(1).
(2).
(3).
(4).
(5).

3. The results of the comparisons required under rule 4 (1) (f) of the Accountant's Report Rules 1990, at the dates selected by me were as follows:

(i) at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

*(a) the figures were in agreement;

*(b) there was a difference computed as follows:

	M$
Liabilities to clients as shown by clients' ledger accounts
Cash held in client account after allowance for outstanding cheques and lodgments cleared after that date
	M$_______________

(ii) at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

*(a) the figures were in agreement;

*(b) there was a difference computed as follows:

	M$
Liabilities to clients as shown by clients' ledger accounts
Cash held in client account after allowance for outstanding cheques and lodgments cleared after that date
	M$________________

4. *(a) Having retired from active practice as a solicitor the said . . . . . . . . .. . . . . . ceased tp hold client's money on the

. . . . . . . . . . . . . . . . . . . .

*(b) Having ceased to practice under the style of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the said . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ceased to hold client's money under that style on the . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Particulars of the accountant:

Full Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Firm Name . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

To:

The Secretary,
Bar Council,
Kuala Lumpur.

Dated the . . . . . . . . . . . . . . . . . . . . 19 . . . . . . .

________________________________________________
*Deleted (a) or (b) as appropriate.

 

Matters in respect of which the accountant has been unable to satisfy himself and the reasons for that inability:
(To be printed on the reverse of the Report).
 

Matters (other than trivial breaches) in respect of which it appears to the accountant that the solicitor has not complied with the provisions of the Solicitors' Account Rules 1990.

Made the 18th August 1990.
[BC/S/30/86; PN. (PU²) 314.]