New South Wales Consolidated Regulations

LEGAL PROFESSION UNIFORM GENERAL RULES 2015 - REG 40

40 Computerised accounting systems--requirements regarding systems

(1) This rule applies if a law practice maintains trust records by means of a computerised accounting system.

(2) A law practice must ensure that--

(a) its computerised accounting system is not capable of accepting, in respect of a trust ledger account, the entry of a transaction resulting in a debit balance to the account, unless a contemporaneous record of the transaction is made in a manner that enables the production in a permanent form, on demand, of a separate chronological report of all occurrences of that kind, and

(b) the system is not capable of deleting a trust ledger unless--

(i) the balance of the account is zero and all outstanding cheques have been presented, and

(ii) when the account is deleted, a copy of the account is kept in a permanent form, and

(c) any entry in a record produced in a permanent form appears in chronological sequence, and

(d) each page of each printed or printable record is numbered sequentially or is printed or printable in such a way that no page can be extracted, and

(e) its computerised accounting system is not capable of amending the particulars of a transaction already recorded otherwise than by a transaction separately recorded that makes the amendment, and

(f) its computerised accounting system requires input in every field of a data entry screen intended to receive information required by these Rules to be included in trust records.