35Requirements about computer accounting systems

35 Requirements about computer accounting systems (1) The law practice must ensure that its computerised accounting system is not capable of accepting, in relation to a trust ledger account, the entry of a transaction resulting in a debit balance to the account, unless a contemporaneous record of the transaction is made in a way that enables the production in a permanent form, on demand, of a separate chronological report of all occurrences of that kind. (2) The law practice must ensure that the system is not capable of deleting a trust ledger account unless— (a) the balance of the account is zero and all outstanding cheques have been presented; and (b) when the account is deleted, a copy of the account is kept in a permanent form. (3) The law practice must ensure that any entry in a record produced in a permanent form appears in chronological sequence. (4) The law practice must ensure that each page of each printed record is numbered sequentially or is printed in a way that no page can be extracted. (5) The law practice must ensure that its computerised accounting system is not capable of amending the particulars of a transaction already recorded otherwise than by a transaction separately recorded that makes the amendment. (6) The law practice must ensure that its computerised accounting system requires input in every field of a data entry screen intended to receive information required by this part to be included in trust records.