68Final external examination

#### 68 Final external examination 68 Final external examination > > (1) This rule applies if a law practice— > > > > > (a) ceases to be authorised to receive trust money or ceases to engage in legal practice, and > > > > > (b) has held a trust account. > > > (2) The law practice must appoint an external examiner to conduct the examination referred to in this rule if an external examiner is not holding an appointment as such and available to conduct the examination. > > > (3) The law practice must arrange for the external examiner to examine and report on the trust records of the law practice— > > > > > (a) in respect of the period since an external examination was last conducted, and > > > > > (b) in respect of each period of 12 months after that period, and > > > > > (c) in respect of any remaining period thereafter, > > > > during which, or any part of which, the law practice held trust money. > > > (4) The law practice must give the designated local regulatory authority a copy of each report undertaken by its external examiner in accordance with this rule within 60 days after the end of the period to which the report relates.