• All books and records written up to the accounting date.

• A list of client and office ledger balances as at the accounting date, and a list of balances in relation to client deposit accounts, if applicable.

• A clients ledger control account from the last accountant’s report to the accounting date. This is to prove the correctness of the client listing.

• Bank statements for all bank accounts up to the accounting date.

• A letter from the solicitor’s bank, setting out the balances on all office and client accounts as at the accounting date.

• A client bank account reconciliation as at the accounting date.

In addition, the following accounting records must be available for inspection:

• Register of bank accounts.

• Bank reconciliations for each bank account.

• Quarterly client account balancing statements and six-monthly office balancing statement(s).

• Bank statements for all client and office bank accounts up to the most recent date.

• Record of receipts and payments on office account and on client account / detailed client ledger control account.

• Paid client account cheques in numerical sequence / Copies of bank drafts.

• Dedicated file for electronic transfers.

• List of balances on both client and office ledgers.

• File of bills of cost.

• Client and Office Ledgers.

• Inter-ledger Transfer journal.

• Client file .

The above is not an exhaustive listing and further information may also be requested by the investigating accountant as necessary.