40Computerised accounting systems—requirements regarding systems

#### 40 Computerised accounting systems—requirements regarding systems 40 Computerised accounting systems—requirements regarding systems > > (1) This rule applies if a law practice maintains trust records by means of a computerised accounting system. > > > (2) A law practice must ensure that— > > > > > (a) its computerised accounting system is not capable of accepting, in respect of 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 manner that enables the production in a permanent form, on demand, of a separate chronological report of all occurrences of that kind, and > > > > > (b) the system is not capable of deleting a trust ledger unless— > > > > > > > (i) the balance of the account is zero and all outstanding cheques have been presented, and > > > > > > > (ii) when the account is deleted, a copy of the account is kept in a permanent form, and > > > > > (c) any entry in a record produced in a permanent form appears in chronological sequence, and > > > > > (d) each page of each printed or printable record is numbered sequentially or is printed or printable in such a way that no page can be extracted, and > > > > > (e) 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, and > > > > > (f) its computerised accounting system requires input in every field of a data entry screen intended to receive information required by these Rules to be included in trust records.