Advocates - Specialized audit Situation

The statutory provisions regulating the handling of client's monies are covered in the advocate's act.

Reason of the rules:

1. To need a lawyer to remain client's money separate from his own money;
2. To certain about that a lawyer remains adequate records of his transactions because his books show money obtained and paid and balance held on account of each client;
3. To make sure that one client's money is clearly differentiate from that of another clients and from any another money passing with the lawyer's accounts.

Broad effects of the rules:

1. That money received through a lawyer that does not belong to him should be dealt along with the client account;
2. That his own money is remained in an office account.