Attorneys Act, 1979 (Act No. 53 of 1979)Rules for the Attorneys' ProfessionPart V : Accounting RulesRetention of accounting records and files |
| 35.8 | A firm shall retain its accounting records, and all files and documents relating to matters dealt with by the firm on behalf of clients: |
| 35.8.1 | for at least five years from the date of the last entry recorded in each particular book or other document of record or file; |
| 35.8.2 | save with the prior written consent of the Council, or when removed therefrom under other lawful authority, at no place other than its main office, a branch office or, in the case of electronic accounting records or files, the location at which such accounting records or files are ordinarily hosted; provided that: |
| 35.8.2.1 | in the case of electronic accounting records or files hosted offsite, such records or files shall always be reasonably secured and shall remain immediately accessible to authorised persons from the office of the firm, and to the Council; and |
| 35.8.2.2 | in the case of a branch office, only insofar as they relate to any part of its practice conducted at that branch office. |