37 Accountants' certificates
Solicitors (Scotland) Act 1980 (1980 c 46) | Legislation

37  Accountants' certificates

(1)     This section shall have effect for the purpose of securing satisfactory evidence of compliance with the accounts rules.

(2)     Subject to the following provisions of this section, every solicitor [and incorporated practice] to whom the accounts rules apply shall, in accordance with the rules made under subsection (3), deliver to the Council a certificate by an accountant (in this section referred to as an “accountant's certificate”).

(3)     The Council shall make rules (in this Act referred to as “accountant's certificate rules”) prescribing—

(a)     the qualifications to be held by an accountant by whom an accountant's certificate may be given;

(b)     the nature and extent of the examination to be made by an accountant of the books and accounts of a solicitor or his firm [or of an incorporated practice] and of any other relative documents with a view to the signing of an accountant's certificate;

(c)     the intervals at which an accountant's certificate shall be delivered to the Council,

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