sec.730Provision about application of s 276

### sec.730 Provision about application of s 276 This section applies if section 276 applies to a law practice before the first external examination of the practice’s trust records has been conducted. Section 276 applies to the law practice as if a reference in section 276(2)(a) to an external examination of the practice’s trust records were a reference to an audit under the Trust Accounts Act 1973 of the accounting and other records and trust accounts of the practice under that Act. (sec.730-ssec.1) This section applies if section 276 applies to a law practice before the first external examination of the practice’s trust records has been conducted. (sec.730-ssec.2) Section 276 applies to the law practice as if a reference in section 276(2)(a) to an external examination of the practice’s trust records were a reference to an audit under the Trust Accounts Act 1973 of the accounting and other records and trust accounts of the practice under that Act.