The transactions of each lawyer are traced in accounting documents intended, in particular, to record the payments of funds and remittances of bills or securities made to him for his professional transactions as well as the transactions relating to these payments or remittances.
When exercising as a fiduciary, the lawyer keeps separate accounts, specific to this activity. He opens an account specially allocated to each of the trusts exercised. The lawyer's accounts are kept under the conditions pr...Log in to see the rest ...

Direction générale des finances publiques (DGFiP)

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