http://www.legislation.gov.uk/ukpga/1980/46/section/35Solicitors (Scotland) Act 1980An Act to consolidate certain enactments relating to solicitors and notaries public in Scotland.1980-11-01texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-05 Part III Professional Practice, Conduct and Discipline of Solicitors Accounts rules <Addition ChangeId="key-edaa5ccf14818b0811f0edabb9d7119f-1520772785319" CommentaryRef="key-edaa5ccf14818b0811f0edabb9d7119f">and fees</Addition> Accounts rules.351The Council shall, subject to section 34(2) and (3), make rules (in this Act referred to as “accounts rules”)—aas to the opening and keeping by solicitors and incorporated practices of accounts and deposits at the banks specified in subsection (2) or with a building society for moneys not belonging to them received by them in the course of their practice;bas to the opening and keeping by solicitors and incorporated practices of—ia deposit or share account with a building society. . . , oriian account showing sums on loan to a local authority,being in either case for a client whose name is specified in the title of the account;cas to the keeping by solicitors and incorporated practices of books and accounts containing particulars and information as to money not belonging to them received, held or paid by them in the course of their practice;. . . das to the action which the Council may take to enable them to ascertain whether or not the rules are being complied with ; andeas to the recovery from solicitors of fees and other costs incurred by the Council in ascertaining whether or not a solicitor who has failed to comply with the accounts rules has remedied that failure and is complying with the rules.2The banks mentioned in paragraph (a) of subsection (1) are—athe Bank of England;b. . . cthe National Savings Bank;d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ea person (other than a building society) who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;eaan EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to the Financial Services and Markets Act 2000 which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to accept deposits;f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and the rules may specify the location of the banks’ or companies’ branches at which the accounts are to be kept.2AParagraphs (e) and (ea) of subsection (2) must be read with—asection 22 of the Financial Services and Markets Act 2000;bany relevant order under that section; andcSchedule 2 to that Act.3If any solicitor fails to comply with any rule made under this section that failure may be treated as professional misconduct or as unsatisfactory professional conduct..4Rules made under this section shall not apply to a solicitor—awho is in employment as solicitor to a Minister of the Crown or a Government Department or as an assistant or officer appointed to act under the direction of such solicitor; orbwho is in employment to which Part V of the Legal Aid (Scotland) Act 1986 applies;cwho is in employment in an office connected with the administration of a local authority or a statutory undertaking or a designated body to which he has been appointed by the authority or the statutory undertakers or the persons responsible for the management of that body by reason of his being a solicitor,so far as regards monies received, held or paid by him in the course of that employment.In this subsection—“local authority” means a local authority within the meaning of the Local Government (Scotland) Act 1973;“statutory undertakers” means any persons (including a local authority) authorised by any enactment or statutory order or any scheme made under or confirmed by an enactment to construct, work or carry on any railway, light railway, tramway, road transport, water transport, canal, inland navigation, dock, harbour, pier or lighthouse undertaking or any undertaking for the supply of gas, electricity, hydraulic power or water;“designated body” means any body whether corporate or unincorporate for the time being designated by the Council for the purposes of this section.S. 35 modified (1.10.2004) by The Solicitors (Scotland) Act 1980 (Foreign Lawyers and Multi-national Practices) Regulations 2004 (S.S.I. 2004/383), reg. 14Words inserted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. I para. 13Words inserted by Solicitors (Scotland) Act 1988 (c. 42, SIF 76:2), s. 6(1), Sch. 1 para. 9Words repealed by Solicitors (Scotland) Act 1988 (c. 42, SIF 76:2), s. 6(2), Sch. 2Word repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. II para. 4(a), Sch. 4S. 35(1)(e) added by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. II para. 4(b)S. 35(2) amended (1.1.1993) by S.I. 1992/3218, reg. 82(1), Sch. 10 para. 11S. 33(2)(b) repealed by Trustee Savings Banks Act 1985 (c. 58, SIF 110), ss. 4(3), 7(3), Sch. 4S. 35(2)(d) repealed (26.3.2001) by S.I. 2001/1149, art. 3(2), Sch. 2S. 35(2)(e)(ea) subsituted for s. 35(2)(e) (1.12.2001) by S.I. 2001/3649, arts. 1, 222(2)S. 35(2)(f) repealed by Banking Act 1987 (c. 22, SIF 10), s. 108(1)(2), Sch. 6 para. 9, Sch. 7 Pt. I (in Sch. 7 Pt. I the repeal is expressed to include the word “and” immediately preceding paragraph (f))S. 35(2A) inserted (1.12.2001) by S.I. 2001/3649, arts. 1, 222(3)Words in s. 35(3) substituted (1.10.2008) by Legal Profession and Legal Aid (Scotland) Act 2007 (asp 5), ss. 81, 82, Sch. 5 para. 1(7) (with s. 77); S.S.I. 2008/311, art. 2S. 35(4)(b) substituted by Legal Aid (Scotland) Act 1986 (c. 47, SIF 77:2), ss. 43, 45, Sch. 3 para. 7, Sch. 4 para. 3(1)1973 c. 65. Words in s. 35 cross-heading inserted (18.1.2018) by The Oversight of Professional Body Anti-Money Laundering and Counter Terrorist Financing Supervision Regulations 2017 (S.I. 2017/1301), regs. 1(1), 28(2)