Page 282 - IOM Law Society Rules Book

ADVOCATES ACCOUNTS RULES 2008

PART E – MONITORING AND INVESTIGATION BY COUNCIL

Rule 34 – Production of records

(1) Any advocate must at the time and place fixed by Council produce to any person
appointed by Council any records, papers, client and controlled trust matter files, financial
accounts and other documents, and any other information, necessary to enable preparation of
a report in accordance with the rules.

(2) A requirement for production under paragraph (1) above must be in writing, and left at
or sent by registered post or recorded delivery to the most recent address held by the Society,
or delivered by the Council’s appointee. If sent through the post, receipt will be deemed 48
hours (excluding Saturdays, Sundays and Bank Holidays) after posting.

(3) Material kept electronically must be produced in the form required by the Council’s
appointee.

(4) The Council’s appointee is entitled to seek verification from clients and staff, and from
the banks, building societies and other financial institutions used by an advocate. The
advocate must, if necessary, provide written permission for the information to be given.

(5) The Council’s appointee is not entitled to take original documents away but must be
provided with photocopies on request.

(6) An advocate must be prepared to explain and justify any departures from the guidelines
for accounting procedures and systems published by Council (see rule 29).

(7) Any report made by the Council’s appointee may, if appropriate, be sent to the Attorney
General and/or used in proceedings before the Advocates’ Disciplinary Tribunal. The report
may also be sent to any of the accountancy bodies set out in rule 37(1) and/or taken into
account by Council in relation to a possible disqualification of a reporting accountant under
rule 37(3).

Notes
(i) “Advocate” in rule 34 (as elsewhere in the rules) includes any person to whom the rules
apply – see rule 2(2)(b), rule 4 and note (ii) to rule 4.
(ii) The Society’s powers override any confidence or privilege between advocate and client.
(iii) The Society’s monitoring and investigation powers are exercised by the Council, and by
such person or persons as may be appointed by the Council for the purposes of
exercising these powers.
(iv) Reasons are never given for a visit for the purpose of exercising the Society’s monitoring
and investigation powers, so as:
(a) to safeguard the Society’s sources of information; and
(b) not to alert a defaulting principal or employee to conceal or compound his or
her misappropriations.

Rule 34 – Production of records page 39