(1)  The following particulars must be recorded in a law practice's trust account receipts cash book in respect of each receipt of trust money:

(a) the date on which a receipt was made out for the money and, if different, the date of receipt of the money;

(b) the receipt number;

(c) the amount of money received;

(d) the form in which the money was received;

(e) the name of the person from whom the money was received;

(f) details clearly identifying the name of the client in respect of whom the money was received and the matter description and matter reference;

(g) particulars sufficient to identify the purpose for which the money was received;

(h) details clearly identifying the ledger account to be credited.

(2)  The date and amount of each deposit in the general trust account must be recorded in the trust account receipts cash book.

(3)  The particulars in respect of receipts must be recorded in the order in which the receipts are made out.

(4)  The particulars in respect of a receipt must be recorded within 5 working days counting from and including the day on which the receipt was made out.