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Rules of Practice 1994 (S.R. 1994, No. 229)
|Requested: 28 Mar 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.