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Section 32: Accounts rules and trust accounts rules.

Solicitors Act 1974 · 1974 c. 47View on legislation.gov.uk

Part II: Professional Practice, Conduct and Discipline of Solicitors and Clerks

The Society shall make rules . . . —

as to the opening and keeping by solicitors of accounts at banks or with building societies for money within subsection (1A);
as to the operation by solicitors of accounts kept by their clients or other persons at banks or with building societies or other financial institutions;
as to the keeping by solicitors of accounts containing information as to money received, held or paid by them for or on account of their clients or other persons (including money received, held or paid under a trust); and
empowering the Society to take such action as may be necessary to enable it to ascertain whether or not the rules are being , or have been, complied with;

. . .

The money referred to in subsection (1) is money (including money held on trust) which is received, held or dealt with for clients or other persons.

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If any solicitor fails to comply with rules made under this section, any person may make a complaint in respect of that failure to the Tribunal.

The Society shall be at liberty to disclose a report on or information about a solicitor's accounts obtained in the exercise of powers conferred by rules made under subsection (1) . . . . . . for use in investigating the possible commission of an offence by the solicitor or any of his employees and . . . for use in connection with any prosecution of the solicitor or any of his employees consequent on the investigation.

Rules under this section may specify circumstances in which solicitors or any class of solicitors are exempt from the rules or a part of the rules.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.