Rule 46 – Completion of checklist
The accountant should exercise his or her professional judgment in adopting a suitable "audit" programme, but must also complete and sign a checklist in the form published from time to time by the Council of the Law Society. The solicitor must obtain the completed checklist, retain it for at least three years from the date of signature and produce it to the Society on request.
Notes
(i) The current checklist appears at Appendix 4. It is issued by the Society to solicitors at the appropriate time for completion by their reporting accountants.
(ii) The letter of engagement required by rule 38 imposes a duty on the accountant to hand the completed checklist to the solicitor, to keep a copy for three years and to produce the copy to the Society on request.
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