feed
Home arrow Governing Laws arrow Solicitors' Account Rules 1990 arrow Rule 12. Mechanical or computerised book-keeping
  • Malaysian Bar Web Ads
  • Malaysian Bar Web Ads
  • Malaysian Bar Web Ads
  • Malaysian Bar Web Ads
  • Malaysian Bar Web Ads
Rule 12. Mechanical or computerised book-keeping PDF Print E-mail

(1) The expression "books", "accounts", "ledger" and "records" referred to in these rules be deemed to include loose-leaf books and such cards or other permanent documents as are necessary for the operation of any system of book-keeping, mechanical or computerised.

(2) Where a solicitor maintains the accounts required by these Rules on computerised system which does not rely on a visible ledger card for its operation such system must be such that -

    (a) an immediate print out can be obtained of any account notwithstanding that immediate visual access is available; and

    (b) all accounts which for any reason may be required to be removed from the working store of the system must before such removal be copied on to a storage medium which will enable a visual record of the detailed entries therein to be produced and be filed in alphabetical or other suitable order, indexed and retained for the period set out in rule 11; and

(c) the audit trail or other record of input to and output from the computer is retained for eighteen months from the date of the last entry on it.


Last checked: 11 Nov 2010


 
< Prev   Next >
  • 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 Sijil Annual Application Form
    Click the link above to download the 2012 Sijil Annual and Practising Certificate Application Forms.
  • Having difficulty in finding a lawyer?
    Need to find a lawyer to represent you? Just click on the link for the law firms' advertisements.
  • 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.
Your Login


We have 154 guests and 2 members online

Malaysian Bar blasts police violence

Bar council: Police brutality worst in Bersih 3.0



show last 4hrs - 24hrs
April 2012 May 2012 June 2012
Su Mo Tu We Th Fr Sa
Week 18 1 2 3 4 5
Week 19 6 7 8 9 10 11 12
Week 20 13 14 15 16 17 18 19
Week 21 20 21 22 23 24 25 26
Week 22 27 28 29 30 31
Google