This examination will be three hours in length and candidates will be requested to answer four out of five questions. Candidates will be expected to have covered the following topics in detail:

1. Double entry to Trial Balance
2. Office and Client Ledger Accounts
3. Bank Reconciliation Statements
4. Basic Final Accounts
5. Solicitors’ Accounts Regulations (Statutory Instrument No 516 of 2014)
6. Bills of Costs  

Recommended reading

• Solicitors Act No. 36 of 1954
• Solicitors (Amendment) Act No 37 of 1960
• Solicitors (Amendment) Act No 27 of 1994
• Solicitors (Amendment) Act No 19 of 2002
• Civil Law (Miscellaneous Provisions) Act No 14 of 2008
• Solicitors (Amendment) Act No 19 of 2008
• Statutory Instrument 516 of 2014
  Legal Services Regulation Act No 65 of 2015

Supplemental reading

• Baker, Solicitors Accounts – A Practical Guide, (1999), Blackstone Press, Chapters 1, 2, 7, 8, 9 and 10
• Frank Wood and Alan Sangster, Business Accounting, 13^th, Volume 1
• Lawson, Accountancy for Solicitors, (1975), Butterworths
• Halberstadt, Accounts for Solicitors, 5^th, (1995), Sweet & Maxwell