(1) The law practice or approved clerk must print a paper copy of trust records as follows—
(a) trust account cash books are to be printed monthly as at the end of each month, unless a copy of the books as at the end of the month is retained in electronic form that is readable or reportable on demand;
(b) reconciliation statements prepared under regulation 3.3.19 are to be printed as at the end of each month;
(c) trust ledger trial balances are to be printed monthly as at the end of each month;
(d) lists of controlled money accounts and their balances are to be printed monthly as at the end of each month;
(e) trust ledger accounts, the register of controlled money and the trust account transfer journal are to be printed before they are archived or deleted from the system;
(f) trust ledger account and controlled money account details are to be printed on request by and provided to an inspector appointed under section 3.3.29 of the Act.
(2) The trust records printed monthly as at the end of a month under sub-regulation (1)(a) to (d) must be printed within 15 working days after the month.
(3) The paper copies printed under sub-regulation (1) are to be retained by the law practice or approved clerk, except where they are printed on request under that sub-regulation.
(4) The electronic copy of the trust account cash books under sub-regulation (1)(a) is to be retained by the law practice or approved clerk.