http://www.legislation.gov.uk/ukpga/1980/46/section/37Solicitors (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> Accountant’s certificates.371This section shall have effect for the purpose of securing satisfactory evidence of compliance with the accounts rules.2Subject to the following provisions of this section, every solicitor and incorporated practice to whom the accounts rules apply shall, in accordance with the rules made under subsection (3), deliver to the Council a certificate by an accountant (in this section referred to as an “accountant’s certificate”).3The Council shall make rules (in this Act referred to as “accountant’s certificate rules”) prescribing—athe qualifications to be held by an accountant by whom an accountant’s certificate may be given;bthe nature and extent of the examination to be made by an accountant of the books and accounts of a solicitor or his firm or of an incorporate practice and of any other relative documents with a view to the signing of an accountant’s certificate;cthe intervals at which an accountant’s certificate shall be delivered to the Council, not being more frequent than once in each practice year;dthe accounting period for which an accountant’s certificate shall be delivered or the different accounting periods for which in different circumstances an accountant’s certificate shall be delivered;ethe period within which an accountant’s certificate shall be delivered; andfthe form and content of an accountant’s certificate.4The accountant’s certificate rules may include such other provisions as the Council consider necessary or proper for the purpose of giving effect to the foregoing provisions of this section and for regulating any incidental, consequential or supplementary matters.5The delivery of an accountant’s certificate in pursuance of subsection (2) shall not be required in the case of—aa solicitor who or incorporated practice which, in agreement with the Council, furnishes to the Council and keeps in force a fidelity bond by an insurance office or other institution accepted by the Court as cautioners for a judicial factor appointed by the Court for such amount as the Council may determine, guaranteeing the intromissions of the solicitor or his firm or, as the case may be, of the incorporated practice with money held by him or them or, as the case may be, it for or on behalf of clients; orba solicitor or incorporated practice who satisfies the Council that during the accounting period to which the accountant’s certificate would ordinarily relate he has not in the course of his practice or, as the case may be, it has not held or received any money on behalf of clients.6If the Council are of the opinion that satisfactory evidence of compliance with the accounts rules for the time being in force will be secured by some method other than by delivery of an accountant’s certificate under subsection (2), they may make rules—aprescribing—ithat other method;iithe terms and conditions to be observed in connection therewith; andiiithe procedure to be followed by solicitors or incorporated practices desiring to adopt that other method, andbcontaining such incidental, consequential and supplementary provisions relative thereto as the Council may consider necessary or proper;and a solicitor who satisfies the Council that he or, as the case may be, an incorporated practice which satisfies the Council that it is complying with rules made under this subsection shall not be required to deliver an accountant’s certificate in pursuance of subsection (2).7A certificate under the hand of the secretary of the Society certifying that a specified solicitor or incorporated practice has or has not, as the case may be, delivered to the Council an accountant’s certificate, or supplied any evidence required from him or, as the case may be, it under this section or under the accountant’s certificate rules or, as the case may be, under any rules made under subsection (6), shall, unless the contrary is proved, be evidence of the fact so certified.8Failure by a solicitor to comply with any provision of this section or of the accountant’s certificate rules or of any rules made under subsection (6), so far as applicable to him, may be treated as professional misconduct or as unsatisfactory professional conduct.S. 37 applied (with modifications) (1.10.2004) by The Solicitors (Scotland) Act 1980 (Foreign Lawyers and Multi-national Practices) Regulations 2004 (S.S.I. 2004/383), reg. 13S. 37 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. 15(a)Words inserted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. I para. 15(b)Words inserted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. I para. 15(c)Words inserted by virtue of Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. I para. 15(c) (which provided that after the word “firm” there should be substituted the words inserted in the text)Words inserted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. I para. 15(d)Words inserted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73, SIF 76:2), s. 56, Sch. 1 Pt. I para. 15(e)Words in s. 37(8) substituted (1.10.2008) by Legal Profession and Legal Aid (Scotland) Act 2007 (asp 5), ss. 81, 82, Sch. 5 para. 1(8) (with s. 77); S.S.I. 2008/311, art. 2Words 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)