The Commission has collected and considered a very extensive range of material in the course of preparing this Report. Almost all of this material is held in indexed files which are available to the public at the Commission's offices.
We list below some articles, monographs and legislation which may be of particular interest to anyone considering the topic of solicitors' trust accounts.
Articles and Monographs
Atkins, R., New South Wales Solicitor's Manual (3rd ed., Law Society of N.S.W., Sydney, 1975)
Australian Society of Accountants and the Institute of Chartered Accountants in Australia, Australian Accounting and Auditing Standards and Related Statements (1983).
Barr, Burgess and Stewart, "Review of Trust Account Audits" (1978), A Report for the New Zealand Law Society.
Coopers and Lybrand, “Theoretical Issues and Practical Methods of Auditing Solicitors' Trust Accounts” (1979), Consultanfs Report to the N.S.W. Law Reform Commission.
Gifford, K-H., Legal Profession Law and Practice in Victoria (Law Book Co., Sydney, 1980).
Graham-Greem G.J., Cordery on Solicitors (7th ed., Butterworths, London 1981).
International Federation of Accountants, "International Auditing Guideline No.1: Objectives and Scope of the Audit of Financial Statements" (1980).
Law Society of New South Wales, "Solicitors’ Trust Accounts and the Solicitors’ Fidelity Fund" (1981), Response to the NSW Law Reform Commission Discussion Paper No.6 (1981).
Law Society of New South Wales, "Special Bulletin to All Members: Borrowing Transactions" No.2 of 1979).
Law Society of New South Wales, "Special Bulletin to All Members: Private Finance Companies" (No.3 of 1979).
Law Society of New South Wales, "Statutory Interest Account and Solicitors' Trust Accounts" (1979), Submission No.259 to the Legal Profession Inquiry.
Law Society of South Australia, Legal Practitioners Trust Accounts Manual (Law Society of South Australia, Adelaide, 1984).
N.S.W. Joint Legislation Review Committee of the Australian Societyof Accountants and the Institute of Chartered Accountants of Australia "Preliminary Reply to Discussion Paper No.6 of N.S.W. Law Reform Commission and Submission by N.S.W. Law Society: Auditing of Solicitors' Trust Accounts" (1983).
Special Committee to Consider the Provisions of the Legal Profession Practice Act Referring to Auditing and the Administration of the Solicitors' Guarantee Fund (the "Dawson Committee"), Interim Report (1976) and Final Report (1977).
Standing Committee of the Law Institute of Victoria and the Institute of Chartered Accountants in Australia and the Australian Society of Accountants on the Accounting Provisions of the Legal Profession Practice Act and Solicitors' (Audit and Practicing Certificates) Rules, Report (1976).
University of Sydney Accounting Research Centre, "A Report of an Enquiry Into the Certification by Accountants of Solicitors' Trust Accounts" (1980), Consultant’s Report to the N.S.W. Law Reform Commission.
University of Sydney Accounting Research Centre, "Report on Regulation 8 of the Legal Profession Act (1979), Consultant’s Report to the N.S.W. Law Reform Commission.
Yarwood Vane and Co., "Study and Analysis of Available Experience of Investigations of Solicitors in Default of Trust Account Regulations" (1979), Consultant’s Report to the N.S.W. Law Reform Commission.
Legislation
Australian Capital Territory:
Legal Practitioners Ordinance (No.2) 1970.
British Columbia:
Rules of the Law Society of British Columbia.
England:
Account’s Report Rules, 1975.
Solicitors’ Account Rules, 1975.
New South Wales:
New Zealand:
Ontario:
Law Society Regulations, 1970.
Queensland:
South Australia:
Legal Practitioners Act, 1981.
Tasmania:
Victoria:
Legal Profession Practice Act 1958.
Mortgage Register and Nominee Company Rules 1977.
Solicitors (Audit and Practicing Certificates) Rules 1965.
