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Advocates and Accountancy

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An Advocate has a fiduciary relation with his client. He acts as a trustee with regard to the money of the client which comes to his possession.

  • Need to maintain an account of the client's money entrusted to him
  • Maintain account in respect to expenses incurred when dealing with the client's case.
  • At the end of the case, the account has to be settled and his fee be charged after client's consent.
  • A copy of client's account shall be furnished on demand duly charging him for the copying expenses.
  • Advocates shall not convert funds in his hands into loans.
  • It is a professional misconduct if he retains the client's money and doesn't give back in spite of a demand.

Related Cases / Recent Cases / Case Law

  • J S Jadhav vs Mustafa H M Yusuf, AIR 1993 SC 1355: An advocate who withdrew client's money from the Court Receiver but not paying the whole of it back is a professional misconduct.

Related Acts

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