### Solicitors’ Accounts Rules 《律師帳目規則》

3. Obligation to pay into client account
(1) Subject to the provisions of rule 9, a solicitor who holds or receives client’s money, or money which under rule 4 he is permitted and elects to pay into a client account, shall without delay pay such money into a client account. (L.N. 162 of 1993) 
(2) For the purposes of this rule, a solicitor shall keep not less than one client account and may keep as many such accounts as he thinks fit.

4. Payment into client account
There may be paid into a client account—
(a) trust money; 
(b) such money belonging to the solicitor as may be necessary for the purpose of opening or maintaining the account; 
(c) money to replace any sum which may by mistake or accident have been drawn from the account in contravention of rule 8(2); and 
(d) a cheque or draft received by the solicitor, which under rule 5 he is entitled to split but which he does not split.

5. Splitting
Where a solicitor holds or receives a cheque or draft which includes client’s money or trust money of one or more trusts—
(a) he may where practicable split such cheque or draft and, if he does so, he shall deal with each part thereof as if he had received a separate cheque or draft in respect of that part; or 
(b) if he does not split the cheque or draft, he shall, if any part thereof consists of client’s money, and may, in any other case, pay the cheque or draft into a client account provided that he must transfer all office money out of the client account within 14 days of receipt. (L.N. 151 of 2012)

6. Restriction on payment into client account
No money other than money which under rules 3, 4 and 5 a solicitor is required or permitted to pay into a client account shall be paid into a client account.

### Solicitors’ Accounts Rules 《律師帳目規則》

7. Drawings from a client account
There may be drawn from a client account—
(a) in the case of client’s money—
(i) money properly required for a payment to or on behalf of the client; 
(ii) money properly required for or towards payment of a debt due to the solicitor from the client or in reimbursement of money expended by the solicitor on behalf of the client; 
(iii) money drawn on the client’s authority; and 
(iv) money properly required for or towards payment of the solicitor’s costs where a bill of costs or other written intimation of the amount of the costs incurred has been delivered to the client and the client has been notified that money held for him will be applied towards or in satisfaction of such costs; 
(b) in the case of trust money, including money held by the solicitor as solicitor-trustee—
(i) money properly required for a payment in the execution of the particular trust; and 
(ii) money to be transferred to a separate bank account kept solely for the money of the particular trust; 
(c) such money, not being money to which either paragraph (a) or (b) applies, as may have been paid into the account under rule 4(b) or (d); and 
(d)  money which may by mistake or accident have been paid into the account in contravention of rule 6: 

### Solicitors’ Accounts Rules 《律師帳目規則》

7A. Authority required for drawing money from client account
(1) No money shall be drawn from a client account under rule 7 unless the withdrawal has been specifically authorized in writing by— (L.N. 151 of 2012)
(a) the solicitor in whose name the client account is kept or, where the client account is kept in the name of a firm, any solicitor, partner, consultant or foreign lawyer in the firm;
(b) a certified public accountant (practising) as defined by section 2(1) of the Accounting and Financial Reporting Council Ordinance (Cap. 588), and countersigned by a person referred to in subparagraph (a); or (23 of 2004 s. 56; L.N. 66 of 2022)
(c) a person approved by the Council, which approval shall only be given in exceptional circumstances, upon an application in writing made to it by the solicitor or firm and subject to such conditions as the Council may think fit, if any, and countersigned by a person referred to in subparagraph (a). (L.N. 151 of 2012)
(2) Paragraph (1) shall not apply to the transfer of money from one client account to another client account at the same bank.
(3) The Council may, on prior written application, suspend or waive the operation of this rule as required for the drawing of money from client account. (L.N. 151 of 2012)
(L.N. 231 of 2000)

8. Further restrictions on drawings from client account
(1) No money drawn from a client account under rule 7(a)(ii) or (iv), (c) or (d) shall be drawn except by—
(a) a cheque drawn in favour of the solicitor; or 
(b) a transfer to a bank account in the name of the solicitor not being a client account. 
(2) No money other than money permitted by rule 7 to be drawn from a client account shall be so drawn unless the Council, upon an application in writing made to it by the solicitor, specifically authorizes in writing its withdrawal. (52 of 1980 s. 2)

### Solicitors’ Accounts Rules 《律師帳目規則》

9A. Duty to remedy breaches
(1) Any breach of these rules must be remedied promptly upon discovery. This includes the replacement of any money improperly withheld or withdrawn from a client account. [cf. Solicitors’ Accounts Rules 1998 r. 7(1) U.K.]
(2) Each principal of a firm shall be jointly and severally liable to carry out the duty to remedy any breach of these rules. This duty extends to replacing missing client’s money or trust money from the principal’s own resources, even if the money has not been misappropriated by the principal himself, and whether or not a claim is subsequently made on the fund established under rule 3 of the Solicitors (Professional Indemnity) Rules (Cap. 159 sub. leg. M). (E.R. 2 of 2019) [cf. Solicitors’ Accounts Rules 1998 r. 7(2) U.K.]
(3) (Repealed L.N. 151 of 2012)(L.N. 18 of 2002)

### Solicitors’ Accounts Rules 《律師帳目規則》

10A. Reconciliations
A solicitor who holds or receives clients’ money or pays money into client accounts must—
(a) at least once a calendar month compare the balance shown on clients’ cash book with the total of—
(i) the balances shown on the statements and passbooks (after allowing for all unpresented items) of all client accounts and of any account which is not a client account but in which the solicitor holds client’s money under rule 9(2)(a); and
(ii) any client’s money or trust money held by the solicitor in cash; and
(b) as at the same date when he makes a comparison pursuant to paragraph (a)—
(i) prepare a listing of all the balances shown by the clients’ ledgers of the liabilities to clients (and other persons, and trusts), and compare the total of those balances with the balance shown on the clients’ cash book; and
(ii) prepare a reconciliation statement, which must show the cause of the difference, if any, shown by each of the comparisons referred to in subparagraph (i) and paragraph (a).
[cf. Solicitors’ Accounts Rules 1998 r. 32(7) U.K.