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Rules of Practice 1994 (S.R. 1994, No. 229)
Requested:  28 Jun 2017
Consolidated as at:  17 Mar 2006

32. Receipts

A firm must ensure that the following details are recorded in the trust ledger account in respect of each receipt:

(a) the date the receipt was issued and the date the money was received, if different;

(b) the amount of money received;

(c) the name of the person from whom the money was received;

(d) the purpose for which the money was received.


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