Regulating a reluctant profession: Holding solicitors to account
本文回顾了英格兰和威尔士律师行业会计监管规则的演变，指出该行业在客户资金滥用丑闻后仍迟迟不愿接受财务问责。
Solicitors are often placed in a position of trust where they hold money on behalf of their clients. Instances of the misuse of clients’ money have been a recurring feature in the history of the legal profession in England and Wales. Yet the legal establishment was slow to impose the same standards of accountability on its members which had long been expected of other members of society and continued to prevaricate many years after the need for financial regulations had been demonstrated through a series of scandals. This paper provides a detailed review of the evolution of basic accounting regulations governing the legal profession.