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Accounts Rules
Category: Advice and Information
Advice & Information on revisions to Rule B6 (Accounts, Accounts Certificate, Professional Practice and Guarantee Fund) effective from 4 January 2023
Accounts, Accounts Certificates, Professional Practice & Guarantee Fund
Category: Rule
Subject to the provisions of rule 6.6 every practice unit shall – (a) ensure that at all times the sum at the credit of the client account, or where there are more such accounts than one, the total of the sums at the credit of those accounts, shall not be less than the total of the clients’ money held by the practice unit;
Accounts, Accounts Certificates, Professional Practice & Guarantee Fund
Category: Guidance
Do I have to keep all my client funds in the client bank account? Yes. You must always have sufficient funds in the client bank account to cover all of the client credit balances.
Accounts, Accounts Certificates, Professional Practice and Guarantee Fund
Category: Forms and Fees
There are three Accounts Certificate forms
Adults with Incapacity (Scotland) Act 2000
Category: Guidance
Signature of Certificates on Powers of Attorney - Trainee Solicitors Sections 15, 16 and 16A of the Adults with Incapacity (Scotland) Act 2000 provide that a continuing power of attorney or a welfare power of attorney must incorporate a certificate by a practising solicitor or a doctor that the solicitor or doctor has interviewed the granter immediately before he or she signed the documents;
