SOLICITORS (NORTHERN IRELAND) ORDER 1976

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SOLICITORS (NORTHERN IRELAND) ORDER 1976 - SECT 35



35.(1) Every solicitor shall once in each period of twelve months ending on
5th January, unless he satisfies the Council that owing to the circumstances
of his case it is unnecessary so to do, deliver to the Society a report signed
by an accountant (in this Article referred to as "an accountant's report") and
containing such information as may be prescribed.

(2) An accountant's report shall be delivered to the Society not more than six
months (or such other period as may be prescribed) after the end of the
accounting period specified in that report.

(3) Subject to regulations, the accounting period for the purposes of an
accountant's report shall

(a)begin at the expiry of the last preceding accounting period for which an
accountant's report has been delivered;

(b)cover not less than twelve months; and

(c)where possible, consistently with sub-paragraphs (a) and (b), correspond to
a period or consecutive periods for which the accounts of the solicitor or his
firm are ordinarily made up.

(4) The Society shall make regulations to give effect to the provisions of
this Article, and those regulations shall prescribe

(a)what qualification shall be held by an accountant by whom an accountant's
report may be given;

(b)the information to be contained in an accountant's report in accordance
with paragraph (1);

(c)the nature and extent of the examination to be made by the accountant of
the books and accounts of a solicitor or his firm and of any other relevant
documents with a view to the signing of a report to be delivered by the
solicitor under this Article;

(d)the form of the accountant's report; and

(e)the evidence (if any) which shall satisfy the Council that the delivery of
an accountant's report is unnecessary and the cases in which such evidence is
or is not required.

(5) Regulations may include provision

(a)permitting in such special circumstances as may be defined in the
regulations a different accounting period from that specified in paragraph
(3); and

(b)regulating any matters of procedure or matters incidental, ancillary or
supplemental to the provisions of this Article.

(6) If any solicitor fails to comply with the provisions of this Article or of
any regulations made thereunder, a complaint in respect of that failure may be
made by or on behalf of the Society to the Disciplinary Committee.

(7) A certificate under the hand of the secretary shall, until the contrary is
proved, be evidence that a solicitor has or, as the case may be, has not
delivered to the Society an accountant's report or supplied any evidence
required under this Article or regulations.

(8) This Article shall not apply to any solicitor to whom regulations under
Article 33(1)(a) to (c) do not apply by virtue of paragraph (3) of that
Article; and in relation to a solicitor to whom those regulations apply by
virtue of that paragraph only as regards money received, held or paid in the
course of a private practice, this Article shall have effect only in relation
to such money.

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Northern Irish Legislation

SOLICITORS (NORTHERN IRELAND) ORDER 1976 - SECT 35