Trust Account Guidelines

The NZLS Board approved these guidelines on Thursday 6 November 2008. The guidelines are also available as a PDF file.

  1. Introduction
  2. Definitions
  3. Trust accounts
  4. Trust account records
  5. Receiving trust money
  6. Payments from trust money
  7. Reconciliations
  8. Reporting requirements
  9. Interest Bearing Deposit Accounts
  10. Miscellaneous matters
  11. Internal controls in a law practice
  12. Internal control issues for Trust Account Supervisors
  13. Appendix A
  14. Appendix B
  15. Appendix C

© New Zealand Law Society 2008