Attorneys Act, 1979 (Act No. 53 of 1979)

Rules for the Attorneys' Profession

Part V : Accounting Rules

Trust balances not to exceed trust moneys

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35.13.8A firm shall ensure that the total amount of money in its trust banking account, trust investment account and trust cash at any date shall not be less than the total amount of the credit balances of the trust creditors shown in its accounting records.