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Rules of Practice 1994 (S.R. 1994, No. 229)
Requested:  29 Apr 2017
Consolidated as at:  17 Mar 2006

44. Journals maintained on a computer system

A firm must ensure that in respect of any journal maintained on a computer system –

(a) entries balance before new entries are made to the trust ledger account; and

(b) any journal reference numbers are allocated in sequence.


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