Règlement de l'Ordre des barreaux francophones et germanophone du 14 novembre 2016 insérant un article 4.60 bis dans le code de déontologie de l'avocat, de 14 novembre 2016
Article 1er. Il est inséré un article 4.60 bis dans le code de déontologie libellé comme suit :
Article 4.60bis
L'avocat ou l'association qui gère les comptes de tiers, remet chaque année au bâtonnier, pour le 30 juin ou dans les six mois de la clôture de l'exercice comptable au plus tard, une attestation d'un comptable, expert-comptable ou réviseur d'entreprise ou un rapport contenant au moins les éléments suivants :
- une liste de tous les comptes de tiers, y compris les comptes rubriqués, existants au 31 décembre de l'année écoulée ou à la date de clôture de l'exercice comptable ;
- une liste de tous les comptes de tiers, y compris les comptes rubriqués, ouverts ou fermés durant l'année écoulée ;
- le solde de chaque compte de tiers, avec copie de l'extrait, au 31 décembre de l'année écoulée ou à la date de clôture du dernier exercice comptable ;
- une balance de tiers à savoir le solde restant dû par l'avocat à des tiers pour chaque dossier, avec le total dû pour l'ensemble des dossiers ;
- le montant et la date du dernier mouvement créditeur dans chaque dossier ;
...Pour continuer la lecture
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