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Attorneys Act, 1979 (Act No. 53 of 1979)

Rules for the Attorneys' Profession

Part V : Accounting Rules

Internal controls

 

35.13.7.1 that adequate internal controls are implemented to ensure compliance with these rules and to ensure that trust funds are safeguarded; and in particular to ensure—
35.13.7.1.1 that the design of the internal controls is appropriate to address identified risks;
35.13.7.1.2 that the internal controls have been implemented as designed;
35.13.7.1.3 that the internal controls which have been implemented operate effectively throughout the period ;
35.13.7.1.4 that the effective operation of the internal controls is monitored regularly by designated persons in the firm having the appropriate authority;