38Computerised accounting systems—copies of trust records

#### 38 Computerised accounting systems—copies of trust records 38 Computerised accounting systems—copies of trust records > > (1) This rule applies if a law practice maintains trust records by means of a computerised accounting system. > > > (2) A law practice must maintain and keep, in printed form or in readable and printable form, the following copies of trust records— > > > > > (a) a copy of trust account receipts and payments cash books as at the end of each named month, > > > > > (b) a copy of reconciliation statements as at the end of each named month, > > > > > (c) a copy of lists of trust account ledgers and their balances as at the end of each named month, > > > > > (d) a copy of lists of controlled money accounts and their balances as at the end of each named month. > > > (3) A law practice must— > > > > > (a) print a paper copy of trust ledger accounts, the register of controlled money and the trust account transfer journal before they are deleted from the system, and > > > > > (b) on request by an investigator carrying out a function described in section 368 of the Uniform Law, provide to the investigator a printed copy of trust ledger account and controlled money account details. > > > (4) The copies of trust records as at the end of a named month under subrule (2) must be prepared within 15 working days after the named month. > > > (5) Except as provided by rule 40, the law practice must ensure that copies of trust records prepared under subrule (2) cannot be modified afterwards. > > **rule 38:** Am 2019 (610), Sch 1\[2\].