Law Society

Practice Directions
and Rulings
Guide 2013
Preface

Since publication by the Law Society of its Practice
Directions, Rulings and Guidance Notes in 1989, the
Council of the Law Society has continued issuing
additional Practice Directions, Rulings and Guidance
Notes on professional conduct and other matters.
This compilation seeks to update the 1989 Practice
Directions, Rulings and Guidance Notes, and provides
a consolidation of the Council’s Practice Directions,
Rulings and Guidance Notes that remain relevant
today.
During the course of compilation, major changes
has since repealed Practice Directions, Rulings and
Guidance Notes which have been superseded or are
outdated.
download from the Law Society’s members’ library.
Practice Directions from various governmental
authorities with respect to property matters, which
were previously contained in Chapter 4, and those
regarding general matters, which were previously
contained in Chapter 5, can now be accessed from the
websites of relevant governmental departments.
Lastly, the current editions of the statutes included
in the Appendix of the 1989 Practice Directions and
Rulings, are now available online.
These abbreviations are used in this compilation:
Legal Profession Act (Cap. 161,
Act

The 1989 Practice Directions, Rulings and Guidance

Legal Profession (Professional
Notes and other subsequent Practice Directions
PCR
which have been retained (whether in their original or

issue, and will be referred to as “The Law Society of

Singapore’s Practice Directions and Rulings 2013, (Cap. 161, R 13, 2010 Rev. Ed. PR
Paragraph [x]” or “LSS PDR 2013, Para [x]” in short.
Similarly, Guidance Notes which have been retained
Legal Profession (Solicitors’
also been renumbered in this current issue, and will SAR
be referred to as “The Law Society of Singapore’s
Guidance Notes 2013, Paragraph [y]” or “LSS GN
2013, Para [y]” in short. Rules of Court (Cap. 322, R 5,
Rules of Court
For members’ ease of reference, this current issue will Advocate and Solicitor Solicitor
contain the following annexures:
We would like to acknowledge the contribution of
Annex A – Practice Directions and Rulings which the team from the Representation and Law Reform
have been repealed Department and the assistance from various interns,
Nigel Sim, Christina Liew, Clara Lim and Chua
Annex B - Practice Directions and Rulings which Cheng Yew, without whom the consolidation of this
2013 issue of Council’s Practice Directions, Rulings
and Guidance Notes would not have been possible.
Annex C – Guidance Notes which have been repealed
It is hoped that this current issue will be a useful
Annex D resource to all members in maintaining a professional
standard of practice.
Certain chapters in the Law Society of Singapore’s
Practice Directions, Rulings and Guidance Notes Michelle Woodworth Cordeiro
1989 that contain information, which is now Director, Representation &
available independently, have also been omitted Law Reform Department
from this current issue. Practice Directions from the 17 September 2013
Supreme Court and the Subordinate Courts which
were previously contained in Chapter 2 can now be
accessed via the Supreme Court’s and the Subordinate
Courts’ respective websites. Practice Directions and
Rulings regarding Conveyancing Practice, which
were previously contained in Chapter 3 of the 1989
edition, can now be found in a separate compilation,
titled the Law Society of Singapore’s Conveyancing
Practice Directions and Rulings 2009, available for
 Contents

PDR 1989, Chapter 1, Paragraph 1 - Applications for Ad Hoc Admissions 6

- Queen’s Counsel [Repealed]
PDR 1989, Chapter 1, Paragraph 2 - Admission of Queen’s Counsel [Repealed] 6
6
6

6
6
7
7
7
7
PDR 2013, Paragraph 7 - Requests for Interpreters 7
PDR 1989, Chapter 1, Paragraph 10 - Service of Court Documents [Repealed] 7
7
PDR 2013, Paragraph 9 - Fees for Court Attendance by Government Doctors/ Employees 8
8
9
PDR 2013, Paragraph 12 - Vacating Dates Fixed for Hearing 9
PDR 2013, Paragraph 13 - Request for vacating or adjournment of criminal cases in the 10

PDR 2013, Paragraph 14 - No Taking Over Brief Until Retainer Determined and Basis of Second 10

10
10
10
10
11
11
11
11
11
12
[Repealed]
12
12
PDR 2013, Paragraph 25 - Breach of Undertaking in Admiralty Proceedings 12
PDR 2013, Paragraph 26 - Bill of Costs - Objection Notation 12
13
PDR 2013, Paragraph 28 - Acting for Both Petitioning Creditors and Provisional Liquidator 13

13
Pertaining to Same Transaction
14
PDR 2013, Paragraph 31 - Acting for Both Debenture Holder of a Company and Receiver 15

1
Contents

15
PDR 2013, Paragraph 33 - Acting Against a Public Authority 15
PDR 2013, Paragraph 34 - Professional Secrecy & Privilege 15
16
16
PDR 1989, Chapter 1, Paragraph 28 - Communication by Counsel with Witnesses Subpoenaed by 16
the Prosecution [Repealed]
17
17
17
PDR 1989, Chapter 1, Paragraph 32 - References on Other Firm’s Solicitors [Repealed] 17
17
19
19
PDR 2013, Paragraph 43 - Duty of Solicitor to Lay Information of Criminal Offence 19
19
PDR 1989, Chapter 1, Paragraph 38 - Matrimonial Proceedings: Service on the Attorney-General 20
[Repealed]
20
20
22
23
PDR 1989, Chapter 1, Paragraph 45 - Application for Particulars of Ownership of Motor Vehicles 24
from Registrar of Vehicles [Repealed]
24
PDR 1989, Chapter 1, Paragraph 47 Application for Notes of Evidence in Part-Heard Cases 24
[Repealed]
PDR 1989, Chapter 1, Paragraph 48 - Syariah Court Hearings [Repealed] 24
PDR 1989, Chapter 1, Paragraph 50 - Claims by Third Party Vehicle Owners Handled by Solicitors 24
[Repealed]
PDR 2013, Paragraph 49 - Payment of Cheques by Defendant Insurer to Plaintiff for Motor 24
Accident Claims
25
25
26
PDR 1989, Chapter 1, Paragraph 56 - Request for Further Arguments Before Judge/Registrar 26
[Repealed]
PDR 1989, Chapter 1, Paragraph 57 - Counsel’s Fees [PDR/4/1988] [Repealed] 26
26
27
RUL/2/1989 - Interest Earned on Stakeholder Money [Repealed] 27
27
27
PDR 2013, Paragraph 57 - Sharing Of Fees Between Solicitors 28
28

2
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30
30
PDR 2013, Paragraph 61 - Blog Postings and Media Comments 31
32
PDR 2013, Paragraph 63 - Use of Debt Collectors for the Recovery of Legal Fees and Expenses 35
PDR 2013, Paragraph 64 - Obtaining Evidence of a Solicitor’s Misconduct by Entrapment Or by 35
Illegal Or Improper Means
PDR 2013, Paragraph 65 - Warrant to Act, Letter of Engagement and Referrals from Third Parties 36

40
PDR 1989, Chapter 6, Paragraph 2 - Singapore Telephone Directory [Repealed] 41
PDR 1989, Chapter 6, Paragraph 3 - Use of the Name of the Law Firm Following the Name of a 41
Lawyer in Professional Publications, Conference Papers, Conferences or Seminars [Repealed]
PDR 1989, Chapter 6, Paragraph 4 - Advertisements in “Patent and Trade Marks Review” 41
[Repealed]
PDR 1989, Chapter 6, Paragraph 5 - Trade Marks & Patent Agents [Repealed] 41
41

PDR 1989, Chapter 6, Paragraph 7 -Photographs to the Press [Repealed] 41

PDR 1989, Chapter 6, Paragraph 8 - Advertising - Press Interviews [Repealed] 41
PDR 2013, Paragraph 67 - Publicity by Solicitors Through Public Appearances and Contributions 41

PDR 2013, Paragraph 68 - Correspondences to Potential Clients Where Solicitor is Permitted to 42

42

43
44
PDR 1989, Chapter 6, Paragraph 14 - General Rules on Advertising [Repealed] 44
PDR 2013, Paragraph 72 - Greeting Cards 44
PDR 1989, Chapter 6, Paragraph 16 - Chamber of Commerce [Repealed] 44
PDR 1989, Chapter 6, Paragraph 17 - Legal Notes in the Law [Repealed] 44
PDR 1989, Chapter 6, Paragraph 18 - Participation by Solicitors Acting for Banks in Seminars 44
[Repealed]
PDR 1989, Chapter 6, Paragraph 19 - Brochures [Repealed] 44
PDR1989, Chapter 6, Paragraph 21- Free Legal Advice [Repealed] 44
PDR 1989, Chapter 6, Paragraph 22 - Calling Cards - Clerks [Repealed] 44
PDR 1989, Chapter 6, Paragraph 23 - Newsletter on Recent Legal Developments [Repealed] 44
44
45
PDR 2013, Paragraph 75 - Referrals/hyperlinking of websites 45
46
PDR 2013, Paragraph 77 – Interest in a Public Authority 47
PDR 1989, Chapter 7, Paragraph 2 - Unprofessional Conduct [Repealed] 47
47
[Repealed]

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47
PDR 2013, Paragraph 79 - Monies Drawn on Client Account in Satisfaction of Solicitor’s Costs - 47

49
PDR 2013, Paragraph 81 - Executive Appointments and Engagement in Business, Trade or Calling 49

52
52
52
52
52
52
PDR 2013, Paragraph 85 - Quoting of References in Correspondence 52
PDR 1989, Chapter 7, Paragraph 10 - Registration of Trade Marks in Sarawak [Repealed] 52
52
PDR 2013, Paragraph 86 - Acknowledgement of Documents 54
54
PDR 1989, Chapter 7, Paragraph 13 - Wearing of Wigs [Repealed] 54
54
54
Particulars [Repealed]
55
PDR 1989, Chapter 7, Paragraph 16 - Disclosure of Information to Auditors [Repealed] 55
55
58
59
59
PDR 1989, Chapter 7, Paragraph 22 – Visiting Silks – Tax Liabiliy [Repealed] 60
60
PDR 2013, Paragraph 94 - Representations Made by the Law Society 60
60
61
61
61
PDR 1989, Chapter 7, Paragraph 31 - Mentioning Cases [Repealed] 61
61
PDR 1989, Chapter 7, Paragraph 33. - Firms’ Names [Repealed] 62
62
62
RUL/2/1996 - Legal Costs for the Preparation of a Statutory Declaration from a Vendor of a 62
Property [Repealed]
PDR 2013, Paragraph 102 - Solicitor on Record Not Entitled to Refuse Service of Documents 62
[Reissued]
PDR 2013, Paragraph 103 - Equity in Lieu of Fees 63
PDR 2013, Paragraph 104 - Use of Credit Cards 65

4
 Contents

PDR 2013, Paragraph 105 - Appointment of a Solicitor or a Person Employed By a Solicitor to Act 66

PDR 2013, Paragraph 106 - Prevention of Money Laundering and the Funding of Terrorist 67
Activities
80

Council’s Practice Direction 1 OF 2010 - Undertakings Required of a Law Practice under Section 86

87
PDR 1989, Chapter 7, Paragraph 25 - Sole Practitioners - Arrangements for Continuance of 89
Practice
PDR 1989, Chapter 7, Paragraph 26 - Status of Associates 91
PDR 1989, Miscellaneous Section, Query 1 - Accountant Report Rules 1985 92
1989 PDR, Miscellaneous section, Query 2 - Salaried Partners 92
92
1989 PDR, Miscellaneous Section, Query 4 – Solicitors’ Accounts Rules 1985 93
1989 PDR, Miscellaneous Section, Query 5 - Rule 7 of the Solicitors Accounts Rules 1985 - 93

1989 PDR, Miscellaneous Section, Query 6 - Solicitors Accounts Rules 1985 94

1989 PDR, Miscellaneous Section, Query 7 – Solicitors’ Accounts Rules 1985 95

GN/1/1989 - Debt Collecting Demands for Costs [Repealed] 96

96
GN/1/2003 - Guidelines on Prevention of Money Laundering and the Funding of Terrorist 98
Activities [Repealed]
GN/2/2003 - Guidelines for the Appointment and Responsibilities of Assigned Counsel in Capital 98
Cases [Repealed]
GN 2013, Paragraph 2 - Providing Welfare Assistance to Clients 98
GN 2013, Paragraph 3 - Storage of Documents in Electronic Form 98
GN 2013, Paragraph 4 - Deposit of Moneys in the Client Account of a Law Practice 100
GN 2013, Paragraph 5 - Clients’ Presence in Chamber Hearings 100
101
102

GN 2013, Paragraph 8 - Contents of Practice Training Contracts [Reissued] 103

GN 2013, Paragraph 9 - Informing a Client of His Right to Taxation or Review of a Fee Agreement 104
GN 2013, Paragraph 10 - Guidelines for Handling of Clients’ Files When a Solicitor Leaves a Law 104
Practice to Practise in Another Law Practice
GN 2013, Paragraph 11 - Arrangements for Practice Training Contracts / Relevant Legal Training 106

Annex A – Practice Directions and Rulings Which have been Repealed

Annex B
Annex C – Guidance Notes Which have been Repealed
Annex D

5
Professional Practice

PDR 1989, ChAPteR 1, PARA. 1 -

APPLiCAtionS foR AD hoC
ADMiSSionS - Queen’S CounSeL available opportunity, the purported reason for refusal
[RePeALeD]

PDR 1989, ChAPteR 1 PARA. 2 - provides as follows:-

ADMiSSion of Queen’S CounSeL
[RePeALeD] “No instrument chargeable with duty shall be admitted
in evidence for any purpose by any person having by
PDR 1989, ChAPteR 1, PARA. 3 - law or consent of parties authority to receive evidence,
PRACtiSing CeRtifiCAte foR or shall be acted upon registered or authenticated by
Queen’S CounSeL [RePeALeD]
instrument is duly stamped.”
PDR 2013, PARAgRAPh 1 - APPLiCAtionS
foR PuPiLS to APPeAR BefoRe A As a result of this representation, the Council made
JuDge oR RegiStRAR [MoDifieD] representations to the Registrar as well as the Attorney-
General, with a view to either establishing a practice
[Formerly PDR 1989, Chapter 1, para. 4] whereby an undertaking from a solicitor would be

amending the then section53 appropriately.

Act where a solicitor who is a supervising solicitor
under Part II of the Act may apply to allow a
practice trainee (who has completed not less than
on behalf of the solicitor or the Singapore law
practice in which the solicitor practises, before —
The Attorney-General has written to say that in his
view the then section 53 has no application in the
mentioned situation. This is because arrest documents
are not in fact chargeable with stamp duty, but with
Court fees as prescribed by the Rules of Court at

This view was conveyed to the Registrar, and in

consequence, the Registrar has now written to say
Subordinate Courts or a Deputy Registrar of the that he will in future agree to accept an undertaking

unstamped documents, provided that these documents

are stamped as soon as possible the following morning.
to apply for bail.

Former Chief Justice, Wee Chong Jin, has commented

that it is a discourtesy for petitioners who apply
appear in chambers not to attend on their applications,
or if they are unable to attend for good reasons that a
Would members of the Bar please note that
whenever possible the supervising solicitor of a
practice trainee should appear on these applications and
if he is not able, then a senior colleague should attend.
PDR 2013, PARAgRAPh 2 - out of hours on a time at which authorities are to be exchanged,
of Court: Execution, etc., of warrant of arrest.]
PDR 2013, PARAgRAPh 3 - exChAnge
of AuthoRitieS [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 6]
Where a solicitor intends to rely on authorities at a
hearing, he shall supply a copy of the authorities to his
opponent before the hearing.
Unless there is a prior agreement between solicitors

the solicitor is to supply a copy of the authorities to

[Formerly PDR 1989, Chapter 1, para. 5]
that:
short notice of a vessel’s arrival was received from

encountered when arrest documents were presented

6
 Professional Practice
[Afternote:
Refer to:
Practice Directions: Filing of documents and
Courts’ Practice Directions: Bundles of authorities
PDR 2013, PARAgRAPh 4 - PRotRACteD
ARguMentS in ChAMBeRS [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 7]
Solicitors appearing in Chambers who anticipate that
their arguments would be substantial are reminded to
inform the Court accordingly at the commencement
of the hearing and/or to ask for their case to be stood
down. Subject to the Court’s ruling, solicitors should,
where possible, give priority to other solicitors
making applications for adjournment or by consent.
Solicitors are reminded to observe the above as an act
of courtesy to other solicitors who may be waiting for
their turn.
[Afternote: Refer to 2011 Guide P73 Paragraph 8]
PDR 2013, PARAgRAPh 5 - fee
AgReeMentS in WRiting [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 8(a)]
Solicitors are advised that it is important to have the
agreement on the fees reduced into writing. They
should also take steps to explain to their clients the
consequences of their failure to pay the agreed fees,
and the right of the Counsel to apply to the Court
for leave to withdraw from the proceedings if the
agreement for his fees or expenses to be paid is
breached by the client.
[Afternote: Refer to 2011 Guide P130 Paragraph 1]
PDR 2013, PARAgRAPh 6 - ReSeRvAtion of
RightS in WARRAnt to ACt [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 8(b)]
his retainer may well be averted by inserting an
7
appropriate reservation of right in his client’s Warrant
to Act. This reservation could be to the effect that the
solicitor may at any time discharge himself based on
take reasonable care to avoid foreseeable harm to the
client.
Without a suitable reservation of right, a solicitor who
obtains his discharge may well expose himself to a
claim for damages in the event his withdrawal leads
to the dismissal of his client’s claim or the recovery
of judgment against his client when there is a valid
defence.
[Afternote: Refer to 2011 Guide P12 Paragraph 2]
PDR 1989, ChAPteR 1, PARA. 8(C)
- ChAnge of SoLiCitoRS AnD
outStAnDing CoStS [RePeALeD]
PDR 2013, PARAgRAPh 7 - ReQueStS
foR inteRPReteRS
The Registrar, Supreme Court, has drawn the
Council’s attention to the fact that Counsel for the
Defence in criminal cases has never in the past made
a practice of informing the Supreme Court Registry
of the dialects expected to be spoken by the accused
and his/her witnesses, if any, with the result that
arrangements. In the interests of all parties concerned,
it would be greatly appreciated if members of the Bar
who act as counsel for the Defence will in future give
the Registry adequate notice of the dialects expected
to be spoken by their clients and witnesses.
[Afternote:
Refer to:
and
Practice Directions: Interpreters and translation.]
PDR 1989, ChAPteR 1, PARA. 10 - SeRviCe
of CouRt DoCuMentS [RePeALeD]
PDR 2013, PARAgRAPh 8 - SeRviCe of
SuBPoenAS [MoDifieD]
Service of Subpoenas on Witnesses
[Formerly PDR 1989, Chapter 1, para. 11(a)]
Professional Practice
Solicitors should not give short notices to witnesses
to attend Court. In several cases, instant subpoenas
have been served a day or two before the date of
hearing, thus giving the witnesses concerned little
time to make necessary arrangements. Such practice
is deprecated and solicitors are reminded that it
is essential in the interests of the good name and
reputation of the profession that solicitors should
show courtesy, consideration and fairness to witnesses
and they should take positive steps to ensure that their
hearing.
[Afternote: Refer to 2011 Guide P101 Paragraph 1]
[Formerly PDR 1989, Chapter 1, para. 11(b)]
The attention of the members of the Bar is drawn to
either as experts or because they have in their records
material which may be relevant to the case in regard
to which they have been so subpoenaed.
In order to establish mutual co-operation and
understanding between solicitors and Government
subpoena, they should communicate with the Head
instance, indicate the nature of the evidence required,
and come to an amicable arrangement with him so
that a subpoena may be issued for the attendance of
the evidence required.
If solicitors adhere to this procedure, it will help to
promote better understanding between Government
ensuring the smooth running of the administration of
justice.
[Afternote:
Refer to:
PDR 2013, PARAgRAPh 9 - feeS foR
CouRt AttenDAnCe By goveRnMent
DoCtoRS/ eMPLoyeeS
[Formerly PDR 1989, Chapter 1, para. 12(a)]
Letter dated 10th July 1986 from the Permanent
your attention:-
“We have on several occasions received letters and
telephone calls from lawyers asking for the basis and
reasons for charging court attendance fees and under
whose authority are the fees levied.
The fees for court attendances are prescribed under
Section 2 of the Fees Act and is published in the
Government Gazette No. 5 dated 1st February 1985
- No. S. 38.
These fees are for attendance by government
employees in all courts in Singapore for private
summons irrespective of whether attendances in
Court are for criminal or civil cases. The fees are also
chargeable if the government employees are present
in court but are not called to testify.
Yours faithfully
Sd. Tan Tuong Ming
Director of Medical Services”.
[Afternote:
Refer to:
Fees Act
Court Attendance and Preparation Fees” No. 1 of
2000.]
PDR 2013, PARAgRAPh 10 –
ReSPonSiBiLity foR feeS [MoDifieD]
[Formerly PDR 1989, Chapter 1, paras. 12(b) and 40]
(a) Witnesses’ fee and expenses
Where a solicitor calls a witness to give evidence on
behalf of his client, he shall, before calling upon the
witness, make it clear to the witness concerned that he
will not be personally responsible for payment of the
8
 Professional Practice

or any such fees and expenses (in the case of other

either satisfy himself that his client is willing and able

to pay the witness’s expenses or, if he has no such
assurance, obtain payment from his client in advance
Where a solicitor directs a client to a foreign colleague,
he is not responsible for the payment of the latter’s
charges, but neither is he entitled to a share of the fee
of the foreign colleague.
(b) Amendment to Rule 52 PCR in 2001
[“Understanding the Recent Amendments to the
Professional Conduct and Publicity Rules”, Singapore
Law Gazette, December 2001]
“Rule 52 sets out the professional duty of a solicitor to
meet the fees of professional agents when there is no
agreement with the agent that he look to the client of
the solicitor for payment of his fees.
The amendment to r 52 in 2001 is a major change.
The Ethics Committee agreed with the view of the
Council that the Law Society should not continue to
hold its members professionally liable for the fees of
professional agents they engage on their clients’ behalf
when there is no reciprocal professional obligation
imposed by other professional bodies.
The amended rule only requires a solicitor to be
for the fees of a fellow solicitor and a foreign lawyer
but only in jurisdictions where there are reciprocal
obligations. [Society’s Note: A solicitor is therefore
under no obligation to pay the professional fees
of another professional who is not a solicitor. The
responsibility to pay the fees falls on the client.
Only the Court can order a personal liability of costs
against a solicitor and in absence of such order, one
cannot assert any personal legal obligation against the
solicitor.]
PDR 1989, PARAgRAPh 11 - WitneSSeS
AttenDAnCeS in the SuBoRDinAte
CouRtS [MoDifieD]
[Formerly PDR 1989, Chapter 1, Para. 12(c)]
Members are reminded to inform their witnesses not
to turn up in Court if the civil cases they are involved
in have been settled. There have been numerous
occasions in the past where witnesses have waited
have been settled and the solicitors concerned had
not informed them that their attendances were not
required.
PDR 2013, PARAgRAPh 12 - vACAting
DAteS fixeD foR heARing
[Formerly PDR 1989, Chapter 1, para 13(a)]
A common but undesirable practice is whereby
a request that it should be vacated, without having
Not only is it discourteous to make such a unilateral
request, but it is also procedurally improper, since
unless there is consent on the part of one’s opponent
he is entitled to be heard before a hearing, attendance
or appointment is vacated. Where such consent has
been obtained and the matter is one which can be
thereby vacated, Solicitor A’s letter should state the
Solicitor B’s consent has been obtained, otherwise
such a letter should not be written at all.
[Afternote:
Refer to:

Therefore, from 1 September 2001, a solicitor will not

be liable for professional misconduct if he or she fails Practice Directions: Adjournment and vacation of
to meet the fees of a professional agent engaged on a
client’s behalf. However, nothing in r 52 affects the
solicitor’s contractual liability to such agents or third
parties. It is always a good rule of practice to inform Practice Directions: Adjournment or vacation of
professional agents that their fees will be met by

monies to account to pay for the professional agent’s

fees.”

[Afternote:

Refer to:

9
Professional Practice
PDR 2013, PARAgRAPh 13 - ReQueSt
foR vACAting oR ADJouRnMent of
CRiMinAL CASeS in the SuBoRDinAte
CouRtS [MoDifieD]
Paragraphs 20 and 38 of the Subordinate Courts
Practice Directions provides guidelines to what
lawyers need to do when requesting to either vacate
or adjourn a case. The Subordinate Courts have
informed that in addition for criminal matters, all
such request should be addressed to The Registrar,
Subordinate Courts. The Subordinate Courts will also
appreciate if lawyers could indicate the case reference
and court number for easy reference as it will assist
the Subordinate Courts in directing the request to the
appropriate court.
PDR 2013, PARAgRAPh 14 - no tAking
oveR BRief untiL RetAineR
DeteRMineD AnD BASiS of SeConD
oPinion [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 14]
A solicitor should not act in a matter in place of
another solicitor whom he knows has been retained
until that retainer has been determined by the client.
While a second solicitor may give a second opinion
carefully consider whether he is in possession of
[Afternote:
Refer to:
Paragraph 1].
PDR 2013, PARAgRAPh 15 - ADviSing A
fRienD Who iS A CLient of AnotheR
SoLiCitoR [MoDifieD]
If a friend of Solicitor A discusses a matter with
him and Solicitor A is not acting for any party in
the matter or is informed by his friend that the latter
is represented by Solicitor B, it would be a gross
discourtesy for Solicitor A to comment on the advice
tendered by Solicitor B. However, it would not be
improper for Solicitor A to suggest to his friend that
he might wish to discuss certain aspects of the matter
with Solicitor B in order that Solicitor B can advise
him on those aspects of the matter. Nevertheless, it
would not be proper for Solicitor A to discuss the
matter further than that with his friend, as otherwise
exists between his friend and Solicitor B would
necessarily be disturbed.
[Afternote:
Refer to:
PDR 2013, PARAgRAPh 16 - SoLiCitoR
on ReCoRD [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 15(b)]
If in any civil proceeding the name of any solicitor
appears on the record for any party, no other solicitor
shall knowingly agree to act or continue to act for such
party in such proceeding unless he has, in ignorance
that such name so appears on the record, already
agreed to act for such party and is unable by reason of
circumstances or urgency or the like to refuse to act
further to such party without exposing himself to a
change of breach of professional duty.
[Afternote: Refer to 2011 Guide P61, Paragraph
2]
PDR 2013, PARAgRAPh 17 -
CoMMuniCAtion With CLientS of
otheR SoLiCitoRS [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 15(c)]
Members of the Bar are reminded that the general rule
of etiquette about communicating with the clients of
other solicitors is that a solicitor should not interview
or otherwise communicate with the client of another
solicitor, particularly in pending proceedings, unless:
prejudiced if the communication is delayed.
[Afternote: Refer to Rule 48 of the PCR: No
communication with represented clients.]
PDR 2013, PARAgRAPh 18 - DeALingS
With the oPPoSing PARty
[MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 15(d)]
10
 Professional Practice

While a solicitor may correspond with the opposing

party with the express approval of opposing party’s
solicitor, he shall not go beyond what is necessary to
achieve the purpose of the communication. A solicitor
who accompanies his client to serve a notice on the
opposing party should not act in a manner blatantly
provoking hostility.
[Afternote: Refer to 2011 Guide P77, Paragraph 2]
PDR 2013, PARAgRAPh 19 - DRAft
oRDeRS of CouRt - DiSAgReeMent
[MoDifieD]
showing the original and the amendment. One
established method is to underline the additions
and cross out the deletions but there may well
be other appropriate methods. A draft should not
be amended by delivering a new document altogether.
Special circumstances may require a departure from
the general practice, in which case an explanation
should be given. Circumvention of these requirements
the client for the client to deliver to the other solicitor
or his client.

[Formerly PDR 1989, Chapter 1, para. 16] [Afternote:

Disagreement Refer to:

If an Order drawn by a solicitor is amended by the

solicitor for any other party or parties and the solicitor Court’s Practice Directions: Amendment of any
who drew such Order or any other solicitor concerned
is unwilling to accept the draft Order as amended,
the party seeking to take out the Order shall within a
reasonable time take out an appointment to settle the
Order. and

initialing Amendments

Any solicitor making any amendment in an Order

PDR 1989, ChAPteR 1, PARA. 19(A) -
drawn by another solicitor shall initial such alteration.
LienS in CRiMinAL PRoCeeDingS
[Afternote: Refer to 2011 Guide P72, Paragraph 5]
[RePeALeD]

PDR 2013, PARAgRAPh 20 - SoLiCitoRS’ PDR 2013, PARAgRAPh 22 - CoPieS of

CoRReSPonDenCe in SeALeD CoveRS DoCuMentS [MoDifieD]
[MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 19(b)]
[Formerly PDR 1989, Chapter 1, para. 17]
It is advisable for the outgoing solicitor to make a
copy of the documents before handling the matter
Letters and all copies must be enclosed in sealed
over to the incoming solicitor. However, the outgoing
covers before they are despatched. Sending letters to
solicitor must bear the costs of making copies of
other solicitors without the letters being enclosed in
such documents as it is for his own protection in
sealed covers is unsatisfactory as there is a potential
anticipation of future complications.
risk of the contents of the letters which in most cases
[Afternote:
those to whom the letters are addressed.
Refer to:
[Afternote: Refer to 2011 Guide P23 Paragraph 1]

PDR 2013, PARAgRAPh 21 - DRAft

DoCuMentS [MoDifieD]

[Formerly PDR 1989, Chapter 1, para. 18]

A solicitor shall comply with the requirements of

common courtesy in dealing with draft documents as
follows:
Ethics in Practice, “Client’s Termination of

11
Professional Practice

Retainer and Transfer of Documents: Ethical [Afternote: Refer to 2011 Guide P184, Paragraph 1]
Considerations” (Singapore Law Gazette,
PDR 2013, PARAgRAPh 25 - BReACh
of unDeRtAking in ADMiRALty
PDR 1989, ChAPteR 1, PARA. 19(C) PRoCeeDingS
- PAPeRS to Be hAnDeD oveR on
ChAnge of SoLiCitoR [RePeALeD] [Formerly PDR 1989, Chapter 1, Para. 22]

PDR 2013, PARAgRAPh 23 - CounSeL’S The increasing frequency with which undertakings
RoBeS AnD goWnS [MoDifieD] given by solicitors on the basis of which vessels are
[Formerly PDR 1989, Chapter 1, para. 20]
When appearing before a Judge or Registrar in
Chambers, either in the Supreme or Subordinate
Courts, male solicitors appearing should be dressed
in an ordinary long-sleeved white shirt with a turn-
down collar, a tie of a subdued or sober colour, a
dark jacket, dark trousers and black or plain coloured
shoes. Female solicitors should be dressed in a long-
sleeved white blouse high to the neck, a dark jacket, a
dark skirt or dark trousers and black or plain coloured
shoes. Conspicuous jewellery or ornaments should
not be worn.
When appearing in open Court in the Supreme Court,
a gown should be worn over the above described
attire, and for Senior Counsels appearing in open
Court in the Supreme Court, a gown in the design of
those worn by Queen’s Counsel of England and Wales
should be worn. However solicitors appearing in open
Court in the Subordinate Courts need not be obliged
to wear a gown.
[Afternote:
Refer to:
arrested and detained in Admiralty proceedings and
security guard’s expenses incurred have not been
honoured has been brought to the Council’s attention
by the Sheriff, Supreme Court, Singapore.
A solicitor should not give an undertaking which he
is unable to implement personally. It would be easy
for the Sheriff to institute proceedings to enforce
the undertakings. Apart from being exposed to legal
proceedings, solicitors should also bear in mind
that a breach of undertaking is a serious breach of
proceedings.
Solicitors are therefore requested to ensure that
cover security guard’s expenses before giving such
undertakings. Failure to do so will mean that the
solicitor must honour the undertaking personally and
failing that, face the consequence of not only being
sued by the Sheriff but also having to answer for
professional misconduct.
[Afternote:
Refer to:

and

17 of the Supreme Court’s Practice Directions:

PDR 2013, PARAgRAPh 26 - BiLL of
CoStS - oBJeCtion notAtion

PDR 2013, PARAgRAPh 24 - WoRk [Formerly PDR 1989, Chapter 1, Para. 23]
Done By An unAuthoRiSeD PeRSon
[MoDifieD] Objection to items in a bill of costs shall be explained
by marginal notes, or by abbreviations showing the
[Formerly PDR 1989, Chapter 1, para. 21] nature of the objections, e.g. “q” for quantum, “p” for
principle, and so on.
A solicitor should not assist unauthorised persons who
are not employed by his law practice to commit a breach [Afternote:
of section 33 of the Act by merely signing or “lending
his name” to documents prepared by such unauthorised Refer to:
persons, including but not limited to documents relating
to the incorporation or formation of companies.

12
 Professional Practice
Courts’ Practice Directions: Objections, Form 49
Practice Directions: Objections, Form 19 of
Appendix A].
PDR 2013, PARAgRAPh 27 -
LetteRS thReAtening CRiMinAL
PRoCeeDingS/ offenSive LetteRS
[MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 24(a)-(d)]
his clients “may consider lodging a report with
the police with the view of the arrest of the drawer
of the dishonoured cheque for the offence under
the Penal Code”. Although a criminal offence may
for bringing pressure to bear for the recovery of a
civil debt, irrespective of who the defendant is.
in writing or otherwise a threat of criminal
proceedings in order to achieve a stated objective
in any circumstance, for example, to compel a
statement or to sign a written statement despatched
to him.
However, it is not improper for a solicitor to
communicate with a party requiring him to comply
with a particular order, enjoinment or statutory
provision, and state that failure to do so will result
in that party being liable to an offence or penalty.
It is further permissible for the solicitor to identify
the offence or penalty under reference.
offensive language used by solicitors to members
of the public and to clients of other solicitors.
We reproduce below the relevant text of page 81 of
“A Guide to the Professional Conduct of
Solicitors”:-
“Writing Offensive Letters
solicitor to write offensive letters to clients of
other solicitors, to Government departments and
to the public.
The use of insulting language and indulging in
acrimonious correspondence are neither in the
interests of the client nor conducive to the
maintenance of the good name of the profession.”
13
The Council is of the view that the use of offensive
solicitor.
letters containing threats of criminal proceedings
to coerce the other party to act in accordance with
the solicitor’s demands or into making a statement
in favour of his client’s case. The use of insulting
and threatening language are neither in the interests
of the client nor conducive to the maintenance of
the good name of the profession.
[Afternote: Refer to 2011 Guide P92, Paragraph 1,
P93, Paragraph 1]
PDR 2013, PARAgRAPh 28 - ACting foR
Both Petitioning CReDitoRS AnD
PRoviSionAL LiQuiDAtoR [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 25(a)]
creditors and the Court appoints a provisional
liquidator for the company pending the outcome
of the winding-up petition, it is undesirable for the
solicitors for the petitioning creditors to act also on
behalf of the provisional liquidator.
[Afternote:
Refer to:
dispute
PDR 2013, PARAgRAPh 29 - ConfLiCt of
inteReSt – ACting AgAinSt foRMeR
CLient in LtitigAtion PeRtAining
to SAMe tRAnSACtion
[Formerly PDR 1989, Chapter 1, para 25(b)]
A member has queried as to whether a solicitor who
has acted for both the Mortgagor and the Mortgagee
in the same transaction, can subsequently act for the
Mortgagee in an action against the Mortgagor for
default of payment under the Mortgage. The query was
raised in relation to a transaction where the separate
had been completed before the event of default.
Professional Practice
The Council feels that in view of the fact that a
the following advice:
A solicitor who has previously acted for both the
Mortgagor and Mortgagee should refrain from acting
for either of them in litigation pertaining to the same
transaction irrespective of whether -
and
has been perfected.
[Afternote:
Refer to:
PDR 2013, PARAgRAPh 30 - ConfLiCt
of inteReSt - MoRtgAgoR/
MoRtgAgee [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 25(c)]
the following problem namely his clients had granted
banking facilities to Mr A and Mr B previously. The
banking facilities were secured by a mortgage of a
property. The subject property had since been disposed
of long ago by A & B. Notwithstanding the discharge
of the mortgage of the aforesaid property, there was
still an outstanding sum of money remaining due
from A & B under their general balance of account
with his clients.
His clients had instructed him to commence legal
action against the said “A” only and accordingly the
sum of $2,577.86 together with interest was claimed.
The Plaintiffs then obtained Judgment by way of
summary judgment under Order 14 of the Rules of
the Subordinate Courts against “A” up to the date
of Judgement obtained, no objection was made by
of interest in respect of him acting on behalf of the
Plaintiffs in the matter. There had been no stay of
execution of the Judgment obtained by the Plaintiffs.
bankruptcy proceedings against “A”. He had now
received a fax letter from “C” drawing his attention to
the Practice Circular No. 17 of the Law Society dated
which stated inter alia “A solicitor previously acting
for the mortgagor and mortgagee should refrain from
acting for either parties in litigation pertaining to the
same transaction irrespective of whether the loan has
been fully disbursed. The member has replied to “C’
explaining that the aforesaid Practice Circular was
acting for either of them in litigation pertaining to
the mortgage transaction and not in his case where
the claim is based on the outstanding balance of
the current account between the Plaintiffs and “A”.
Albeit that the current account had been secured by
a mortgage of a property in which the member acted
against the Judgment.
The Council had replied stating that in the
circumstances described in his said letter, the Council
to act for the Bank in the recovery proceedings,
notwithstanding the fact that he had previously acted
for the mortgagor and mortgagee in the securing of the
banking facilities by a mortgage of the mortgagor’s
property. There was no general rule that a Solicitor
who had acted for some person either before or after
litigation began cannot in any case act for the opposite
mischief was result from the Solicitor so acting.
[Afternote:
Refer to:
and others [2011] 1 SLR 663 (“Vorobiev Nikolay
on the approach taken by the Court in determining
whether there is a breach of Rule 31 PCR.
is potentially relevant to whether the two matters
in question are considered “same or related” under
Rule 31 PCR, it is important to note that even if
may still consider the two matters to be “related”
if they involved the same asset, liability, transaction
or legal dispute (see: Vorobiev Nikolay at [25]”].
14
 Professional Practice
PDR 2013, PARAgRAPh 31 - ACting
foR Both DeBentuRe hoLDeR of A
CoMPAny AnD ReCeiveR APPointeD
By the hoLDeR [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 25(d)]
It is not objectionable in principle for a receiver to
use the same solicitor that acts for the appointer, the
debenture holder. The receiver is almost invariably
a public accountant who should be able to identify
interest between the company that he represents
then the receiver should use different solicitors. This
holder, and the solicitors can in such a situation be
expected to inform the receiver acc ordingly and
advise that he engages different solicitors.
[Afternote:
Refer to:
PDR 2013, PARAgRAPh 32 - ACting foR
Both CoMPLAinAnt AnD ACCuSeD
[MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 25(e)]
When a solicitor has been retained by the complainant
to act for him in a criminal case, the solicitor cannot
subsequently represent the accused person in his
defence in the same case, notwithstanding that the
of the police report and did not nothing further for the
complainant.
[Afternote:
Refer to:
15
PDR 2013, PARAgRAPh 33 - ACting
AgAinSt A PuBLiC AuthoRity
[Formerly PDR 1989, Chapter 7, para. 1]
As a general rule, a solicitor who is a member of a
public authority or any partner of or assistant employed
by such solicitor should not be professionally engaged
against such authority in any proceedings to which
such authority is a party or in any matter in which
such authority is directly interested. If exceptional
circumstances justify any departure from this general
rule it is the duty of the solicitor to ensure that the
interests of the authority are effectively protected.
[Afternote: Refer to 2011 Guide P33 Paragraph 5]
PDR 2013, PARAgRAPh 34 -
PRofeSSionAL SeCReCy & PRiviLege
[Formerly PDR 1989, Chapter 1, para. 26(a)]
All oral or written communications are privileged,
whether they be letters, deeds, bills of costs, entries,
statements, or any other communications made to
the solicitor in the normal course of professional
employment including information obtained by him
in collecting evidence on behalf of a client.
The privilege applies to communications whether
they are made directly or indirectly to the solicitor
by his client, provided they are made to him in his
professional capacity and in the legitimate course of
his professional employment, even though they do not
relate to a cause in progress or even in contemplation
at the time the information is communicated.
Privileged information concerning conveyancing
transactions is in the same class as privileged
information in other cases,
No privilege attaches to the following classes of
information:-
nature.
Professional Practice
the fact that the client executed a particular Deed,
or that the solicitor witnessed that Deed.
solicitor to repeat to a third party.
communications are not privileged as between
these parties, if they had been made to the solicitor
in his common capacity.
furtherance of a fraud or crime, notwithstanding
the fact that the solicitor might not have been
aware of the criminal or fraudulent purpose at the
time the communications were made. However,
this does not apply to communications made to
a solicitor for the purpose of a defence in criminal
as long as they are not made in furtherance of a
criminal purpose.
The privilege is not the solicitor’s but the client’s and
accordingly the client can restrain the solicitor from
making disclosure or he can waive the privilege. Until
the client has waived the privilege, it is the solicitor’s
duty, if he is requested to make disclosure, to claim
the privilege. The duration of the privilege is forever.
[Afternote: Refer to Evidence Act (Cap. 97, 1997 Rev.
PDR 2013, PARAgRAPh 35 - ReQueSt
foR infoRMAtion [MoDifieD] [Afternote: Refer to 2011 Guide P77, Paragraph 1]
[Formerly PDR 1989, Chapter 1, para. 26(b)] PDR 1989, ChAPteR 1, PARA. 28 -
CoMMuniCAtion By CounSeL With
The Comptroller of Income Tax had previously called WitneSSeS SuBPoenAeD By the
upon a member of the Bar to supply certain particulars PRoSeCution [RePeALeD]
relating to the purchase of certain immovable
properties in respect of which the solicitor in question
was acting for the purchaser.
The request of the Comptroller of Income Tax was
had refused to supply the information on the ground
that solicitors are prohibited by section 128 of the
from disclosing any communication made to him in
the course and for the purpose of his employment.
The Comptroller had not admitted the correctness of
the stand taken by the solicitor, but he had for the time
being ceased to pursue his request. The solicitor in
question had in reply to the Comptroller maintained
that “the secrecy of communication between solicitor
and client is one of the cardinal principles on which
the present system of the administration of justice in
this country is founded.”
The Council agrees with the stand taken by the
abovementioned solicitor, and if any member of the
from the Comptroller of Income Tax, he is invited to
refer the matter to the Council for guidance.
PDR 2013, PARAgRAPh 36 -
CoMMuniCAtion With foRMeR
CLient [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 27]
As between members of the profession, one’s word
should be one’s bond and should be accepted as such
by the other solicitors unless there is strong ground to
doubt the integrity of that solicitor.
In normal circumstances, it should not be necessary
before parting with money or property or document
of a former client to the new solicitor that he has
instructed to act for him. It is improper for a former
solicitor to communicate with the client who has left
him which would amount to a breach of rule 48 of the
PCR, even if the communication is only with the view
has written to that solicitor.
[Society’s Note:
Refer to:
and
Practice for the Conduct of Criminal Proceedings.
Paragraph 16 of Code reads:-
“Prosecutors and Defence Counsel may interview
any witness or prospective witness at any stage in
the proceedings, whether or not that witness has been
interviewed or called as a witness by another party
to the proceedings, except that if the Prosecutor or
16
 Professional Practice

Defence Counsel is aware that the witness has been Refer to:
called or issued a subpoena to appear in court by the
other party to the proceedings, he shall inform the
Defence Counsel or the Prosecutor, as the case may
be, of his intention to interview the witness. A witness
shall be deemed to be called upon exchange of lists
of witnesses in which his/her name appears, or in act if he is a witness” (Singapore Law Gazette,
such other manner as the Court deems appropriate.
A Defence Counsel may also take statements from a
witness during the interview, if the witness consents.]”

PDR 2013, PARAgRAPh 37 PRofeSSionAL PDR 2013, PARAgRAPh 39 - PunCtuALity

ConfeRenCe [MoDifieD] foR CouRt heARingS [MoDifieD]

[Formerly PDR 1989, Chapter 1, para. 29] [Formerly PDR 1989, Chapter 1, para. 31]

When a solicitor seeks a professional conference
with his colleague, he shall call on the solicitor
from whom it is sought, irrespective of whether the
solicitor seeking the conference is senior in call or not.
When the appointment has been made, the solicitor
concerned should ensure, that as a matter of courtesy,
his call is attended to promptly.
[Afternote:
Refer to:
The Council would like to stress that all members
should be punctual for all Court hearings. Council
also suggests that members make the appropriate
estimation for lengths of adjournments in order to
assist in the general administration of the Court’s
time.
[Afternote:
Refer to:

Practice Directions: Attendance of solicitors in

and

PDR 2013, PARAgRAPh 38 - SoLiCitoRS Courts’ Practice Directions: Attendance of

AS WitneSSeS [MoDifieD] solicitors in Court].

[Formerly PDR 1989, Chapter 1, para. 30] PDR 1989, ChAPteR 1, PARA. 32 -
RefeRenCeS on otheR fiRM’S
A solicitor shall not appear in Court or the Chambers SoLiCitoRS [RePeALeD]
in any case in which he has reason to believe that he
will be a witness in respect of a material and disputed PDR 2013, PARAgRAPh 40 - enteRing
question of fact, and if while appearing in a case it JuDgeMent By DefAuLt - 2 WoRking
becomes apparent that he will be such a witness, he DAyS’ notiCe [MoDifieD]
should discharge himself and in so doing, take all
reasonable steps to ensure that he does not jeopardise [Formerly PDR 1989, Chapter 1, para. 33(a)-(c)]
his client’s interests.
(a) Rule 70 PCR
A solicitor shall not appear before an Appellate
Tribunal if in the case under appeal he has been a [Council’s Practice Direction, Singapore Law Gazette,
witness on a material and disputed question of fact in May 2001]
the Court below.
Rule 70 PCR is applicable when judgment in default
Nothing contained in this Practice Direction shall of defence is to be entered against a party or when
a divorce petition is to be set down as uncontested
formal or undisputed facts in matters in which he acts
or appears. solicitor on record, judgment cannot be entered
in default of defence nor the petition set down as
[Afternote: uncontested, without giving the other solicitor the 48

17
Professional Practice
hour written notice required by the PCR. [Society’s
Note: The notice period was amended to two working
days under rule 70 PCR wef 1 September 2001.]
Rule 70 was not intended to be applicable in any other
event when judgment can be entered by default or
otherwise. In particular, it was not intended to apply in
instances when judgment is being entered for a failure
of a party to comply with Orders of Court.
The Council has requested the Ethics Committee to
re-draft r 70 to remove any doubt on its application.
PCR, which was added in 2001.]
(b) Amendments to Rule 70 PCR in 2001
[“Understanding the Recent Amendments to the
Professional Conduct and Publicity Rules”, Singapore
Law Gazette, December 2001]
“There are several amendments to the previous r
period from 48 hours to 2 working days. The second
amendment is to make clear that the 2 working days’
notice to be given to a solicitor is only applicable in
within the prescribed time. [Society’s Note: see
Council’s Practice Direction on rule 70 PCR above.]
... [T]he Council has ruled that the 2 working days’
notice can only be given after the lapse of the 14 days
answer and not earlier.
The other amendments provide that r 70 does not
apply in cases where the time limits are set by an
cannot require another solicitor to give 2 working
days’ notice before taking action for not complying
with an Order of Court: for example, if a Banker’s
guarantee is to be delivered within 14 days per an
Order of Court but is not done, a solicitor is not
required to give 2 working days’ notice after the 14th
day in order to enter judgment in default. This is also
the case in dealing with ‘unless’ orders.
Further amendments to r 70 are meant to deal with the
undesirable practice of some solicitors in giving fellow
solicitors notice after working hours and deeming that
the 48-hour notice period starts to run immediately
thereafter. Council is of the view that such conduct is
against the best traditions of the Bar and should not be
encouraged.
The rule now provides that any notice given on a
working day after 4pm or on a day other than a
working day shall be deemed to have been given the
(c) giving notice to a Litigant-in-Person
Rule 70 PCR does not require a solicitor to give two
working days’ notice to a litigant-in-person.
(d) Judgment in Default of Appearance is to
be entered
Rule 70 PCR does not apply where judgment in
default of appearance is to be entered. Rule 70 PCR
refers to solicitors “on record”. A solicitor is on record
behalf of his client pursuant to the Rules of Court. It
is a matter of each solicitor’s professional judgment
whether he wishes to give such notice to the opposing
party’s solicitor before entering judgment in default
of appearance.
(e) Computation of “2 Working Days”
(i) Notice given on a working day before 4pm
If notice was given on a working day (say Tuesday, 20
would be deemed to have been given on Tuesday, 20
that default judgment cannot be entered until written
notice of such intention to do so has been given and
two working days have elapsed after service of such
notice, the counting of the two working days begins
November 2007.
(ii) Notice given on a working day after 4pm
If notice was given on a working day (say Tuesday, 20
would be deemed to be given on the next working
day, Wednesday, 21 November 2007, based on rule
22 November 2007 and ends at midnight of Friday (a
(iii) Notice given on a non-working day
If notice was given on a non-working day (say Sunday,
to be given on the next working day, Monday, 26
18
 Professional Practice
that the counting of the two working days begins on
November 2007.
[Afternote: Refer to 2011 Guide, P86-88]
guidance: The solicitor was under no obligation to
PDR 2013, PARAgRAPh 41 - extenSion lay information of bigamy having been committed
of tiMe [MoDifieD] by the husband before proceeding with the divorce
[Formerly PDR 1989, Chapter 1, para. 34]
If an extension of time within which to plead be
given to a party he shall, if so required, accept short
notice of trial at the next sittings of the Court as if
the pleading had been delivered in the time ordinarily
limited for its delivery without any extension, as the
party allowing the extension would have been in a
position to have given notice of trial for such sittings.
[Afternote:
Refer to:
etc., of time].
PDR 2013, PARAgRAPh 42 -
CoMMiSSioneR foR oAthS:
AtteStAtion By An ASSoCiAte
[MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 35]
It has come to the attention of the Council that there
as Commissioner for Oaths in a matter in which a
The Council is of the view that in order to avoid any
Associate should not act as Commissioner of Oaths
whom he is associated is acting as solicitor, and vice
versa. This is in accordance with the current rule 9 of
the Commissioner for Oaths Rules 1997.
PDR 2013, PARAgRAPh 43 - Duty of
SoLiCitoR to LAy infoRMAtion of
CRiMinAL offenCe The Council emphasises that section 111 of the Act
[Formerly PDR 1989, Chapter 1, para. 36]
facts: A solicitor acting for a woman who wishes
19
to petition for the divorce of her husband discovers
that the husband was guilty of having committed the
offence of bigamy. The solicitor sought guidance
whether he was bound to lay criminal information
against the husband before proceeding with the
divorce suit.
petition. However, in the divorce petition, the
solicitor was bound to disclose all the facts within his
knowledge.
[Afternote: Refer to 2011 Guide P97-98, Paragraph 2]
PDR 2013, PARAgRAPh 44 - non-
RefunDABLe DePoSit oR RetAineR
[MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 37(a)]
A. Requirement for Client to Pay a non-
refundable Deposit or retainer
The Council has received several complaints about
members engaged in contentious work requiring their
clients to pay a “non-refundable deposit or retainer.”
Act provided that “Subject to the provisions of any
other written law, a solicitor may make an agreement
in writing with his client respecting the amount and
manner of payment for the whole or any part of his
costs in respect of contentious business done or to
be done by the solicitor, either by a gross sum, or
otherwise, and at either the same rate as or a greater
or a less rate than that at which he would otherwise be
that “Every such agreement shall be signed by the
client and shall be subject to the provisions and
makes it clear that every question respecting such
agreement as is referred to in Section 111 may be
examined and determined and the agreement may be
the terms of the agreement are deemed by the court or
judge to be unfair or unreasonable, the agreement may
the court or a judge to order the whole or any portion
of the amount received by a solicitor to be repaid by
him on such terms and conditions as to the court or
judge seem just.
does not give solicitors a carte blanche to agree to an
unreasonable fee and that it is well settled that over-
charging a client whether in a bill of costs or otherwise
may amount to professional misconduct.
Professional Practice
B. entitlement to keep fees Collected as a
non-refundable Deposit or retainer
[Formerly PDR 1989, Chapter 1, para. 37(b)]
The Council has noted that there may be instances
where members felt that they would be entitled to
keep their fees collected as a non-refundable deposit
or retainer irrespective of the amount of work done so
long as clients agree to the arrangement. This is not
so in all cases.
It is recommended that members note sections 111,
112 and 113 of the Act and be aware of the need to
comply with them
[Afternote: Refer to 2011 Guide P131, Paragraph 4]
PDR 1989, ChAPteR 1, PARA. 38 -
MAtRiMoniAL PRoCeeDingS:
SeRviCe on the AttoRney-geneRAL
[RePeALeD] negotiating a settlement of the claim out of Court
PDR 2013, PARAgRAPh 45 - notifiCAtion
of PRoCeeDingS: MotoR inSuReRS
BuReAu
[Formerly PDR 1989, Chapter 1, para. 39]
A copy of letter dated 23rd July, 1982, from the
Secretary of the Motor Insurers’ Bureau of Singapore
is reproduced for the information of members of the
Bar:-
Insurers’ Bureau Agreement.
Notwithstanding the provisions of the aforesaid
Clause, the Motor Insurers’ Bureau has been served
each time proceedings are commenced, with notices
of commencement of proceedings by the Plaintiff’s
solicitors regardless of whether there was in force
at the time of the accident a policy of insurance
purporting to cover the use of the vehicle concerned.
They have presumably done so as a precautionary
measure in case the relevant insurance policy is found
subsequently to be in some way ineffective.
In view of this, the Bureau has now decided as a matter
of policy to accept that the notice of proceedings given
by the Plaintiff to the insurers concerned be regarded
also as a notice to the Bureau for the purposes of the
Agreement in the event that the relevant insurance
cover is found subsequently to be ineffective and
where the Motor Insurers’ Bureau would consequently
by involved. Could you therefore inform Members
of the Bar that in future, the Bureau will accept the
notice of proceedings by the Plaintiff to the insurers
as constituting notice to the Bureau for the purposes
of the Motor Insurers’ Bureau Agreement to cover the
possibility of the event referred to above occurring.
However, in cases other than those provided in Clause
by the Plaintiff must still be served on the Bureau and
this requirement must be strictly complied with.
Members of the Bar will however appreciate that
the Bureau in making the aforesaid concession will
be necessarily exposed to some risks. In particular,
the Bureau will then not be able to know, in certain
instances, whether a claim will come within its ambit
until a demand is made to them by the Plaintiff’s
solicitors to settle a judgment. We would therefore be
grateful if you could ask Members of the Bar where
they act for the Plaintiff not to obtain judgment, where
they know the claim will come within the Bureau’s
ambit, but to inform the Bureau and ascertain from
or defend the action. Where Members of the Bar act
for the Defendant in cases which come within our
ambit, we would also be grateful if you would ask
discontinue acting for the Defendant.”
PDR 2013, PARAgRAPh 46 - StoRAge
AnD DeStRuCtion of DoCuMentS
[MoDifieD]
[Formerly PD/1/1999]
This Practice Direction supersedes the Council’s
Practice Direction published in the 1989 Publication,
the Law Society’s Practice Direction & Rulings.
Return of Documents and Storage of files
that belong to them once the retainer is terminated,
subject to such rights as may arise by reason of the
solicitor’s lien.
wish to advise clients in writing immediately prior
concerned if they require any
20
 Professional Practice
Retention Period of Closed files
are relevant considerations for determining retention
periods.
general Considerations
minimum of 6 years from the time when the
subject matter is wholly completed.
particular transactions, and the likelihood of
any claims arising to decide if further retention is
appropriate.
with their clients. However members must
carefully consider the implications in each case,
below.
time of the action or where judgment for
should be retained for a minimum period of 6
years from the date on which the client would have
obtained.
Members should also take into account the relevant
statutory provisions, some examples of which are
set out below:
Limitation Act (Cap. 163,
negligence within 6 years from the date from
when the cause of action accrued or 3 years
from the date on which the Plaintiff knew or
ought to have known the relevant facts,
whichever is later, subject to an overriding
time limit of 15 years under Section 24B.
Goods and Services Tax Act
related records to be kept for not less than 5
years, subject to the Comptroller agreeing to a
shorter period.
Income Tax Act (Cap 134,
21
receipts to which income relates to be kept for
5 years from the relevant year of assessment.
Companies Act (Cap 50,
and other records that explain the transactions
retained by the company for 5 years from
completion of the relevant transaction or
operation.
years from completion of the relevant transaction.
Destruction of Documents
Documents, in particular, original documents, such
should not be destroyed without the prior consent of
the Owner of that document.
ownership of Documents
For directions on ownership of documents, members
are referred to paragraphs 1-3 of the revised February
Guidance Note on ownership, storage and destruction
of documents, which is reproduced with the kind
permission of the Law Society of England as an
annexure to this practice direction.
Annexure
Guidance - ownership, storage and destruction of
documents
is terminated?
documents which belong to you, some which belong
to the client and possibly, others belonging to a third
party. Documents in existence before the retainer,
held by you as agent for and on behalf of the client
or third party, must be dealt with in accordance with
the instructions of the client or third party (subject to
the retainer fall into four broad categories (see also
Cordery on Solicitors).
client and which have been paid for by the client,
either directly or indirectly, belong to the client.
Examples: instructions and briefs; most attendance
letters received by you; copies of letters written by
you to third parties if contained in the client’s case
Professional Practice
There would appear to be a distinction between copies
of letters written to the client (which may be retained
by you) and copies of letter, written to third parties.
or protection, the preparation of which is not
regarded as an item chargeable against the client,
belong to you.
Examples: copies of letters written to the client:
by you; copies of letters written by you to third par-
account.
retainer, the property in which was intended at the
date of despatch to pass from the client to you,
belong to you.
Examples: letters, authorities and instructions written
or given to you by the client.
course of the retainer and sent to you(other than at
Example: receipts and vouchers for disbursements
made by you on behalf of the client; medical and
witness reports, counsel’s advice and opinion; letters
received by you from third parties.
retainer?
In the Law Society’s opinion the documents which
clients jointly. Such documents can only be disclosed
to third parties with the consent of both or all of the
clients and the original papers can only be given to
client is entitled to a copy of the relevant documents
at their own expense.
separate retainers?
This is usually the case where you have acted
for the buyer/borrower and for the lender on a
cotemporaneous purchase and mortgage, or for the
borrower and for the new lender on are mortgage.
the ownership of the various papers. There may,
however, be documents which belong to the borrower
but which the lender is nevertheless entitled to see as
they relate to that part of your work where the lender
and borrower can be said to have a common interest,
such as the deduction of title, the acquisition of a good
title to the property and ancillary legal issues such as
the use of the property.
[Afternote: Refer to 2011 Guide P186-189]
PDR 2013, PARAgRAPh 47 - PhotoCoPy
ChARgeS [MoDifieD]
A. former Council’s Practice Direction 1 of
2003
February 2003.
September 1987 (former PDR 1 9 8 9 ,
30 cents a sheet having regard to the costs
involved in acquiring a machine.
recommend a new standard charge, as there has
acquiring a machine. The Council now
sheet where the law practice has its own machine.
B. former Council’s Practice Direction 2 of
2013
2013.
15 February 2003 had set a new standard charge,
involved in acquiring a machine. The Council
sheet where the law practice has its own machine.
as to whether the standard photocopying charge of
15 cents applies in respect of per page printed or
per piece of paper used.
respect of per page printed. Therefore, in the
case of double-sided printing, where one piece of
paper is used to print two pages, the recommended
photocopying charge is 30 cents.
22
 Professional Practice

prisons.gov.sg/content/sps/default/connectwithus/
recommend the following photocopying charges
for the respective paper sizes:
“Introduction
Recommended
Black and
P a p e r Photocopying A prisoner who is party to legal proceedings, civil
White or Colour
Size Charge Per Page or criminal, shall be given reasonable facilities to
Photocopying
consult a lawyer.
Black And
1. White A4 $0.15
Photocopying Before granting an interview to the lawyer, Heads of
Black And Institutions must satisfy themselves that the lawyer is
2. White A3 $0.50 actually representing the prisoner.
Photocopying
Black And
3. White A1 $3.00 The interview shall take place within sight but not
Photocopying
not be given in a case where the interview is conducted
Black And
by the lawyer’s clerk or other persons authorised by
4. White A0 $5.00
the lawyer.
Photocopying

Colour
5. A4 $1.00
Photocopying
In every case, the lawyer must request for an
Colour interview in writing at least three clear days before the
6. A3 $2.00
Photocopying interview, or one clear day in urgent cases. However,
lawyers may request for visits in compelling or
exceptional circumstances by giving advance notice
PDR 2013, PARAgRAPh 48 – PRoCeDuRe
to viSit AnD inteRvieW CLientS in
PRiSionS [MoDifieD] hours only. In his application, the lawyer shall state
the following:-
A. visit to Prisons and Rehabilitation Centres

[Formerly PDR 1989, Chapter 1, para. 43]

Members of the Bar who visit their clients who are

serving sentences in a Prison or undergoing treatment
in a Rehabilitation Centre should access the Singapore
Prisons Service’s website at http://www.prisons.
gov.sg/content/sps/default/connectwithus/for_
legalBoard_of_committees.html for the procedure to a defence witness, this fact shall be so stated.
book their interview time with inmates. Heads of Institution shall in turn forward a
copy of the lawyer’s letter to the Attorney-
B. Requests by Lawyers to interview Prisioners General for his information.
[Formerly PDR 1989, Chapter 1, para. 44]
rejected in the following cases:-
The Singapore Prison Service has informed that the
practices listed in the previous Prison Standing Order

dated 17 July 1987 reproduced below are still largely

valid today and in practice. A consistent set of visit instructions from the prisoner with regard to
instructions can be found on the Singapore Prisons prison offences or incidents in the prison
Internet concerning visits request (see: http://www. involving the prisoner.

23
Professional Practice
In every case where an interview is granted, the lawyer
shall be asked to note the following:-
signature must be shown to the Prison
Authorities before the prisoner is allowed to
the duration of or terminate the interview at
any time in the interest of the prisoner.
The photocopying of documents brought in by lawyers
to their clients should be carried out discreetly. Heads
of Institution should exercise discretion in ascertaining
which documents to photocopy. Examples of such
documents which merit photocopying are those
concerning transfer and disposal of properties, shares
and monies, the granting of powers of attorney etc.
(especially if the prisoner involved is convicted
under the Companies Act [currently Cap. 50, 2006
be photocopied only if there is suspicion of illegal
purpose or fraud committed as spelt out in section 128
of the Evidence Act [currently Cap. 97, 1997 Rev. Ed.
Sing].
A record of the interview shall be made in the
Application Sheet of the prisoner’s Nominal Roll.
The approval to a lawyer’s request to interview a
prisoner shall be conveyed in the form [originally
attached] in this Order.”
PDR 1989, ChAPteR 1, PARA. 45 - 3. The Council is of the view that it is proper practice
APPLiCAtion foR PARtiCuLARS of for a solicitor acting for the Plaintiff (“Plaintiff’s
oWneRShiP of MotoR vehiCLeS
fRoM RegiStRAR of vehiCLeS settlement of the claim, request the Defendant
[RePeALeD] insurer to issue a cheque for insurance proceeds,
PDR 1989, ChAPteR 1, PARA. 46 -
MeDiCAL CeRtifiCAteS [RePeALeD]
[Society’s Note: Refer to:
Practice Directions: Absence from Court on
Practice Directions: Absence from Court on
medical grounds].
PDR 1989, ChAPteR 1, PARA. 47
APPLiCAtion foR noteS of eviDenCe
in PARt-heARD CASeS [RePeALeD]
[Society’s Note: Refer to Forms 56 and 59 of Appendix
B of the Subordinate Courts’ Practice Directions]
PDR 1989, ChAPteR 1, PARA. 48 - SyARiAh
CouRt heARingS [RePeALeD]
PDR 1989, ChAPteR 1, PARA. 50 - CLAiMS
By thiRD PARty vehiCLe oWneRS
hAnDLeD By SoLiCitoRS [RePeALeD]
[Society’s Note: Refer to Appendix FA of the
Subordinate Courts Practice Directions: The Pre-
Action Protocol for Non-Injury Motor Accident Cases
which states at paragraph 7.1 that after all the relevant
information and documents have been exchanged, the
parties should negotiate with a view to settling the
matter at the earliest opportunity.]
PDR 2013, PARAgRAPh 49 - PAyMent
of CheQueS By DefenDAnt inSuReR
to PLAintiff foR MotoR ACCiDent
CLAiMS
[Formerly Council’s Practice Direction 3 of 2012]
1. This Practice Direction takes effect on 25
September 2012.
2. This Practice Direction sets out the proper
practice for solicitors where, upon settlement
of a motor accident claim, the Defendant insurer
would be required to make payment to the Plaintiff
for the insurance proceeds, party-and-party costs
and disbursements.
party-and-party costs and disbursements in favour
of the Plaintiff’s Solicitor’s law practice, if the
Plaintiff’s Solicitor has instructions from the
Plaintiff to do so and has the authority to receive
payment on behalf of the Plaintiff.
4. Where the Defendant insurer chooses to issue
the cheque addressed to the Plaintiff, instead of
the Plaintiff’s Solicitor’s law practice (regardless
of whether a request in paragraph 3 above has
24
 Professional Practice

PDR 2013, PARAgRAPh 51 -ALLegAtionS

otherwise instructed, request the Defendant AgAinSt AnotheR SoLiCitoR in
insurer to issue a replacement cheque in favour AffiDAvitS [MoDifieD]
of the Plaintiff’s Solicitor’s law practice, or to
issue separate cheques in favour of the Plaintiff and [Formerly PDR 1989, Chapter 1, para. 54]
the Plaintiff’s Solicitor’s law practice respectively.
It would however be improper for the Plaintiff’s A. Rationale of Rule 71 PCR
Solicitor to reject outright a cheque made directly
payable by the Defendant insurer to the Plaintiff or The purpose of rule 71 of the PCR is to ensure that a
threaten the Defendant insurer with execution.
opportunity to provide the Court a full and balanced
5. This Practice Direction supersedes the Council’s picture of the allegation made against the solicitor in
Practice Direction on “Payment of Cheques”
which was found at paragraph 51 of Chapter to the proceedings would not have had an opportunity
1 of the Council’s Practice Directions and Ruling
1989 and reproduced in the Law Society’s Guide proceedings would be given the right to respond to
to Professional Conduct for Advocates and

After the solicitor gives his reply, the alleging solicitor

6. For the avoidance of doubt, this Practice Direction may then withdraw or modify his allegations. The
is only for the reference of practising members of reasons for including the solicitor’s answer in the
the Law Society and is not to be relied upon by
third parties.

PDR 2013, PARAgRAPh 50 - AtteStAtion from the solicitor is to put the cart before the
of DoCuMentS [MoDifieD]

[Formerly PDR 1989, Chapter 1, paras. 52 and 23]

a) Requirement for Signatories to Personally reply, which will prompt the solicitor to write a
Appear before Solicitor Attesting to the
Signature of Documents

In a past complaint investigated by the Inquiry
Committee, it was alleged that a solicitor had
attested the signature of certain documents without
the signatory having personally appeared before
the solicitor. Members of the Society are warned
of the dangers of this practice. Members who are
Commissioners for Oaths are particularly advised to
heed the warning.
opportunity not to pursue his allegations by
solicitor’s reply.
B. When Rule 71 PCR does not Apply
[“Allegations Against Fellow Solicitors”, Singapore
Law Gazette, January 2000]

b) false Attestation of Documents Rule 71 PCR does not apply:

False attestation of documents may amount to grossly

improper conduct in the discharge of a solicitor’s
professional duty and a breach of the Act. Solicitors
should be mindful of the serious and obvious dangers
of this practice.

[Afternote: Refer to 2011 Guide P97, Paragraph 2]

practising solicitor.

25
Professional Practice
C. “Made Against Another Advocate and
Solicitor”
[“Allegations Against Fellow Solicitors”, Singapore
Law Gazette, January 2000]
of the law practice [Society’s Note: in particular,
one which goes towards the processes, oversight or
unless the allegation is personal to the staff.
D. “opportunity to Answer the intended
Allegations”
[Ethics Committee Guidance: 8 March 2000]
Under rule 71 PCR, it is the solicitor’s duty to provide
allegations against him to enable him to fully respond
eg whether it would be necessary to forward all the
71 PCR.
e. Client’s Allegation to be “include[d] in an
[Ethics Quandary, Singapore Law Gazette, December
1999, page 12]
Where a client says in evidence in the course of cross-
examination that his previous solicitor did not carry
out his instructions diligently, there was no duty on
the client’s current solicitor to call on the previous
solicitor to give him an opportunity to refute any
allegation made, because the allegations were not
[Afternote: Refer to 2011 Guide P89 - 90]
PDR 2013, PARAgRAPh 52 - WAiting
tiMe BefoRe PRoCeeDing to tAx
BiLLS ex PARte [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 55]
Solicitors shall extend their courtesy by waiting for a
reasonable period of time for the solicitor on the other
side to appear before proceeding for taxation. The
practice of having bills taxed ex-parte should only
be resorted to under exceptional circumstances. It is
good etiquette to attempt to contact the other solicitor
before proceeding to go ex-parte.
[Afternote:
Refer to:
PDR 1989, ChAPteR 1, PARA. 56 - ReQueSt
foR fuRtheR ARguMentS BefoRe
JuDge/RegiStRAR [RePeALeD]
[Society’s Note:
Refer to:
Practice Directions: Requests for further arguments
Practice Directions: Requests for further arguments
before the Judge or Registrar.]
PDR 1989, ChAPteR 1, PARA. 57
- CounSeL’S feeS [PDR/4/1988]
[RePeALeD]
[Society’s Note: Refer to rule 52 of the PCR:
Responsibility for fees.]
PDR 2013, PARAgRAPh 53 - ConfiRMing
inStRuCtionS AnD keePing
AttenDAnCe noteS [MoDifieD]
[Formerly PDR 1989, Chapter 1, para. 58]
In cases where more than one client is involved, it
would be advisable to send all correspondence to each
of the clients separately.
2. Attendance notes
Solicitors are required to maintain contemporaneous
notes of their dealings with clients, even for routine
matters, as this would be an exercise in precaution
and prudence. The attendance notes will be of real
assistance in clarifying matters and corroborating a
solicitor’s testimony in the event of a dispute over
what has transpired. Without these notes, the Court
may draw an adverse inference against the lawyer’s
26
 Professional Practice
testimony of events. The Court has emphasised the
need for attendance notes especially when a solicitor
is dealing with multiple clients.
[Afternote: Refer to 2011 Guide P22 Paragraph 1]
PDR 2013, PARAgRAPh 54 - LetteRS of RuL/2/1989 - inteReSt eARneD on
DeMAnD [MoDifieD] StAkehoLDeR Money [RePeALeD]
[Formerly PDR 1989, Chapter 1, para. 59]
A. Simple Debt
Where a solicitor is instructed to collect a simple debt,
it is improper for the solicitor also to demand the costs
of the letter which he sends to the debtor because at
that stage it cannot be said that the costs of the letter
are properly recoverable in law.
B. Settlement for Motor Accidents
to the case where, for example, following a motor
accident, there is correspondence between the solicitor
for the insured or a third party and the insurers or their
solicitors, resulting in an agreement by the insurers or
the third party in arriving at the settlement.
C. Payment of Arrears under Mortgage Debt
Where a solicitor acting for a mortgagee is instructed
to demand payment of arrears due under the mortgage
he must not, at the same time, demand payment by the
mortgagor of the costs of that letter unless he explains
that such costs can be added to the amount of the
mortgage debt.
D. Settlement for Libel
Where a creditor wrongly made a demand for the
payment of a debt alleged to be due to him from a
third party, who then consulted a solicitor, there
is no professional objection to the solicitor for the
third party writing to say that he would be prepared
to advise his client to accept an apology for the libel
provided his charges were paid.
e. Agreement for Payment by instalments
and Costs
There is no professional objection to a solicitor
making arrangements on behalf of a creditor client for
the payment of a simple contract debt or a judgment
debt by instalments subject to the stipulation that the
debtor shall pay the creditor’s solicitor’s costs.
It is also not improper for a solicitor acting for a
creditor to agree to accept payment by instalments
27
in liquidation of a debt only if the debtor’s solicitors
guaranteed the payment.
[Afternote: Refer to 2011 Guide P112-113, Paragraph
1 to 5]
PDR 2013, PARAgRAPh 55 -
ChALLenging AnotheR SoLiCitoR
on LAW SoCiety’S RuLingS
[MoDifieD]
[Formerly RUL/2/1991, 1991 Circular No. 7, July
1991]
It is not proper conduct for a solicitor to challenge
another solicitor who acts in accordance with a
ruling made by the Law Society simply because the
challenging solicitor does not agree with that ruling.
The appropriate course would be for the challenging
solicitor to take up the disputed ruling with the Society
if he can.
A solicitor who seeks a ruling from the Law Society
can always write to the Law Society in the proper
manner for a ruling without the consent of the other
solicitor involved.
The refusal of the other solicitor to agree to refer a
matter to the Law Society for a ruling is in itself not
improper conduct. However, the solicitor who refuses
to agree to request the ruling is only preventing
himself from putting forward his contentions to the
Law Society and has to take the consequences of his
actions.
[Afternote: Refer to 2011 Guide, P73]
PDR 2013, PARAgRAPh 56 - ReLAtionS
With otheR SoLiCitoRS [MoDifieD]
[Formerly RUL/2/1994]
A solicitor must at all times maintain his or her
personal integrity and observe the requirements of
good manners and courtesy towards other members
of the profession or their staff, no matter how bitter
the feelings between clients. A solicitor must not
behave in a manner which is acrimonious or offensive
or otherwise in consistent with his or her position as
a solicitor.
Professional Practice
Likewise, a solicitor must not write offensive letters
to members of the profession, whatever the degree of
bad feeling existing between the respective clients.
[Afternote:
Refer to:
PDR 2013, PARAgRAPh 57 - ShARing of
feeS BetWeen SoLiCitoRS
[Formerly Council’s Ruling 1 of 1996]
1. Increasing specialisation and the need to tap the
experience of more senior solicitors has given rise
to the question of sharing costs between specialist/
senior solicitors and the instructing solicitors.
The Council envisages three different situations in
which this question may arise:
Where a solicitor needs to consult another solicitor
who is either a specialist or more experienced member
of the profession concerning some aspects of a case
which he is unsure of or needs guidance on.
In these instances, the solicitor may obtain an opinion,
whether orally or in writing, from another solicitor
who has been consulted and an appropriate fee may
be agreed upon between the solicitor seeking and
giving guidance. There is nothing improper in seeking
this kind of assistance.
A solicitor referring a matter to another solicitor who
may have better expertise and experience than the
former solicitor.
A mere referral should not result in any costs being
demanded or expected by the solicitor referring the
client to another solicitor. This would be tantamount to
‘brokering’ and should not be permitted or condoned.
Therefore, the solicitor in question should not claim
costs for a mere referral.
Where the solicitor retains the services of the counsel
owing to seniority and specialist knowledge.
In these situations, the solicitor continues to be the
solicitor on record and engages the services of senior
counsel to appear in court. The fees of the senior
counsel may be separately agreed upon, or the fees
charged to the client may be shared between the
solicitor on record and the counsel appearing in court.
2. In all the three different situations mentioned
above, the solicitor engaged by the client should
consult and inform the latter that another solicitor
will be handling the matter due to its complexity.
The client’s consent should be obtained before the
brief is referred to another solicitor. If consent is
not obtained, the solicitor’s conduct will be open
to query by the client and may be improper.
[Afternote: Refer to 2011 Guide, P125-126]
PDR 2013, PARAgRAPh 58 - fee
ARRAngeMentS With CLientS
[MoDifieD]
A. Propriety of an Agreement to Accept
Payment of Solicitor and Client Costs
only in the event of Success and Recovery
by the Client of his fixed Party & Party
Costs in the Case of a Judgment in Default
f Appearance
[Formerly Council’s Practice Direction 3 of 2004]
1. Council considered and deliberated on the ethical
propriety of a member agreeing with clients to
Party costs for judgments in default of appearance
and payable upon the clients’ recovery of such
costs.
2. Council also deliberated if it was ethical for a
costs if clients do not recover legal costs from the
Judgment Debtor.
3. Council has ruled that entering into such fee
sharing arrangement will mean that a lawyer’s S
olicitor’s & Client costs is effectively dependent
on the recovery of Party & Party costs by a client
and such conduct can amount to a breach of section
107 of the Act.
[Afternote: Refer to 2011 Guide, P130]
B. fee Arrangements with Clients for
Judgments in Default of Appearance
[Formerly Council’s Practice Direction 4 of 2004]
28
 Professional Practice
1. This Practice Direction takes effect on 6 December
2004.
2. Guidance to members
PD if a member agrees with his client
to only charge solicitor and client costs (S
& Party costs for judgments in default of
appearance so long as payment S & C costs
are not contingent upon the client’s recovery
of his Party & Party costs from the judgment
agrees with his client to charge S and C Costs
costs for judgments in default of appearance.
applies equally to Party & Party costs for
judgments in default of Defence.
C. ethical Propriety of fee Arrangements
with Clients Where Payment of Solicitor 1. The above paragraphs should be read in light of the
and Client Costs & Disbursements is decision in Law Society of Singapore v Kurubalan
Contingent on Recovery of Party and
Party Costs & Disbursements
[Formerly Council’s Practice Direction 2 of 2012]
1. This Practice Direction takes effect on 15 May
2012.
2. It has come to the attention of the Council that a
client of a member has set the following guideline
on the billing of solicitor and client costs:
“solicitor and client costs & disbursements
would be limited to whatever party & party costs
& disbursements are recovered from the other
party” and “in the event that no costs are recovered
from the other party, solicitor & client costs will
be waived & only disbursements billed.”
3. Council has taken the position that such a fee
arrangement would be improper for the following
reasons:
of solicitor-and-client costs that is contingent
on the amount of party-and-party costs recovered
by a client would render a solicitor in breach of
section 107 of the Act and Rule 37 of the PCR
because the solicitor would have an interest in the
subject matter of the litigation or be purchasing an
29
similar to the guideline referred to in paragraph
2 herein as improper under Council’s Practice
Directions 3 of 2004 and 4 of 2004 (both dated
a solicitor acting for a client in obtaining a
judgment in default of appearance or defence.
4. Council continues to be of the view that in any
contentious matter, it is improper for solicitors to
have an interest in the subject matter of the litigation
or to purchase an interest of a client. Therefore,
such a fee arrangement would result in any
solicitor acting for the client being in breach of
section 107 of the Act and Rule 37 of the PCR
and liable for professional misconduct under
of the Act provides that a solicitor, like any other
person, shall be subject to the law of maintenance
and champerty.
[Society’s Note: Propriety of a Solicitor representing
an impecunious client where fees or disbursements
are likely to be recovered if the claim is successful:
[2013] SGHC 135
it would be permissible and even honourable for
a Solicitor to act for an impecunious client in the
knowledge that he would likely be able to recover
his appropriate fees or disbursement if the client
was successful in the claim and could pay him
out of those proceeds or if there was a costs order
obtained against the other side.
2. The judges in Kurubalan went on to explain that
such an arrangement would not be caught
by section 107 of the Act or Rule 37 of the PCR
because it would not amount to acquiring an
interest in the fruits of litigation. In such a case,
the Solicitor is putting aside his usual desire
to be assured that he will be paid his fees in the
interests of ensuring that the client is not denied the
opportunity to seek justice. There can be no wrong
in a Solicitor taking on a matter even if, as a
practical matter, he knows that the client is unlikely
to be able to afford to pay his bill unless the claim
is successful or a costs order is obtained.
3. The judges in Kurubalan took the view that the
practice directions should not be read to apply to
the impecunious litigant who would not otherwise
be able to afford legal representation, as there is
an overriding public interest in ensuring access to
justice. However, the rules that proscribe
champertous agreements are statutorily enacted
Professional Practice
and lawyers who enter into champertous
agreements can expect to face at least a substantial
period of suspension.
(Refer to Law Society of Singapore v Kurubalan s/o
PDR 2013, PARAgRAPh 59 - CLient Practice to be Adopted before Accepting terms
ConfiDentiALity AnD ConfLiCt of of engagement as a Locum Solicitor
inteReSt foR LoCuM SoLiCitoRS
[Formerly Council’s Practice Direction 1 of 2005]
1. This Practice Direction takes effect from 1 April
2005.
2. This Practice Direction must be read in conjunction
with the Act and PCR which govern locum
solicitors who have been issued with a locum
2 of the Act.
3. This Practice Direction sets out directions as
for a locum solicitor and for member law practices
who engage a locum solicitor.
4. For the avoidance of doubt, this Practice Direction
will apply in addition to the Act and PCR.
5. As a locum solicitor can practise in more than one
law practice at any one time, the need for a locum
solicitor and the law practice engaging him to
when a locum solicitor practises in several
practices is essential.
6. Therefore a locum solicitor and the law practice
that engages him must respect the terms of rule
24 of the PCR that prescribes that a solicitor shall
not directly or indirectly -
the client or as required by law or order of
court.
live issue for a locum solicitor for the same reasons
n rules 25 to 31 of the PCR apply to locum solicitor
in addition to the common law principles on
8. A locum solicitor must familiarize himself with
the terms of the PCR described above so that he
and the law practice that wishes to engage can him c
an determine if he can be so engaged.
9. A locum solicitor must, before acceptance of an e
ngagement with a law practice, state the names
of all law practices that had engaged him so that
the practice and the locum solicitor may determine
if the locum to be engaged may have acted or acts
against a former or current client of the law
practice. This way both parties can determine if
10. A locum solicitor, during the course of engagement,
must advise each law practice that engages him of
the names of all law practices that he proposes
to be engaged as a locum solicitor so that the law
practice and locum solicitor may determine if any
resolved.
[Afternote: Refer to 2011 Guide, P182-183]
PDR 2013, PARAgRAPh 60 - LiMitAtion
of CiviL LiABiLity [MoDifieD]
[Formerly Council’s Practice Direction 4 of 2007]
1. This Practice Direction takes effect from 5 October
2007.
2. Although it is not acceptable for solicitors to attempt
to exclude by contract all liability to their clients,
the Council has no objection, as a matter of conduct,
to solicitors seeking to limit their liability provided
that such limitation is not below the minimum
level of cover required by the Legal Profession
3. The cover currently required by the Legal
Rules is set out in the Schedule therein, reproduced
below for easy reference:
30
 Professional Practice

AMount of inSuRAnCe CoveR

the requirement of reasonableness set out in
1. For the section 11, namely that the contract term must
purposes of be a fair and reasonable one having regard to the
circumstances which were or ought reasonably to
the advocate have been known to or in the contemplation of the
and solicitor parties when the contract was made.
is or will be
practising in —
For each and every $1
claim in respect of million where a contractual term seeks to restrict liability to
civil liability incurred
by that advocate and the requirement of reasonableness has been
solicitor
For each and every which the person seeking to impose it could
corporation claim in respect of expect to be available to him or her for the purpose
civil liability incurred of meeting the liability should it arise, and how
by that advocate and far it was open to him or her to cover himself by
solicitor — insurance.

$1
corporation has only million such matters may need to be considered according
one director to the law applicable.
$2
million 5. Any limitation must be brought clearly to the
attention of the client and be understood and
For each and every $2 accepted by him or her.
liability law claim in respect of million
partnership civil liability incurred 6. The client’s acceptance of the limitation should
by that advocate and
solicitor
2. For the For each and every PDR 2013, PARAgRAPh 61 - BLog
purposes of claim in respect of civil PoStingS AnD MeDiA CoMMentS
liability incurred by the
law corporation — [Formerly Council’s Practice Direction 1 of 2009]
$1
corporation has only million 1. This Practice Direction takes effect on 1 May
one director 2009.
4. This principle is subject to the position in law. The 2. The Council takes cognizance of the media
following points should be noted: attention that is often generated during the
course of proceedings and the comments sought
from members representing the parties to those
professional obligations cannot be limited.
proceedings as well as blog postings or on-line
journals of members on those proceedings that
be overridden. In particular the courts will not may be accessible to the public.
enforce in the solicitor’s favour an unfair
agreement with his or her client. 3. The Council expects all members to exercise
proper discretion in such circumstances and
to refrain from making inappropriate comments,
in any agreement as to costs for contentious improper disclosures or inaccurate statements. In
business that the solicitor shall not be liable this regard, members should note the following
for negligence, or that he or she shall be points when making such public comments:
relieved from any responsibility to which he
or she would otherwise be subject as a
solicitor, is void.

by virtue of the Application of English

31
Professional Practice
3.4 To comply with the rules of professional
3.5 To avoid comments that may prejudice
matters sub judice or that may be in contempt
3.6 To avoid adverse remarks on the conduct or
character of the opposing party.
to standards imposed by the Act and the
regulations made thereunder and in particular,
a member of an honourable profession.
[Afternote: Refer to 2011 Guide, P164]
PDR 2013, PARAgRAPh 62 - enQuiRieS
to ReLevAnt CoMMittee [MoDifieD]
A. enquiries to the relevant Sub-Committee
[Formerly PDR 1989, Chapter 7, para. 36]
It has come to the attention of the Council that
members have written letters of enquiries or for
guidance from the Law Society or its Committee
without disclosing that there are other relevant parties
concerned with the question thereby obtaining an
answer which did not take into account the opposing
views on the question.
The Council would like to remind members who wish
to enquire or require guidance from the Law Society
or its Committees to extend a copy of the letter to
any other party who may be involved in the issue or
problem raised to enable the Society to consider any
opposing views on the matter.
B. hypothetical Reference
[Formerly PDR 1989, Chapter 7, para. 35]
Members should be informed that the Council will
not entertain any reference or request for a ruling
in hypothetical cases or where the identities of the
parties involved are not revealed.
A member may, if there is a need to do so, request
Council not to disclose the identities of the parties
to the Committee on Rules & Etiquette. In such an
event, the Council reserves the right to disclose such
names as it deems necessary to enable the Committee
to properly determine the reference.
C. guidelines for inquiries to ethics
Committee
[Formerly PD/2/2009]
1. This Practice Direction takes effect on 7 July
2009.
2. Part of the Ethics Committee’s function is to be a
resource which the Law Society makes available
to all members to provide to them advice and
guidance on ethical issues.
3. Requests by members to the Law Society for
advice or guidance from its Ethics Committee
should comply with the following guidelines. The
Ethics Committee reserves the right not to consider
or to give any guidance on requests which do not
follow the guidelines set out below.
in writing to the Law Society Secretariat.
Requests should not be submitted to the
Chair of the Ethics Committee or to members
of the Committee individually.
of ethical matters which are not clearly dealt
with by legislation (including subsidiary
common law or ethical matters in respect of
which there is some genuine ambiguity or no
other available guidance.
hypothetical – it must deal with a real ethical
issue which has arisen or which it is reasonably
expected will arise in the inquiring member’s
own professional practice.
inquiry and not a disguised complaint against
another member. In particular, requests for
guidance should not be used to malign, harass
or pressurise opposing parties or counsel or to
gain tactical advantage.
respect of matters which should properly be
dealt with either by the Court or between the
parties.
Ethics Committee’s consideration:
facts, bearing in mind the need to observe
32
 Professional Practice
the point such as legislation (including
directions, text books, articles and cases,
and
which the inquirer is asking
Committee to express its views.
another member or if the guidance sought has
the potential to affect another member, the
inquiring member should inform the other
member of the intention to seek guidance from
the Law Society and the letter to the Law
Society seeking guidance should be copied to
the other member.
If the subject-matter of the inquiry has been
the subject of correspondence between
the inquiring member and the other member,
the inquiring member should also provide
Society.
inquiring member before issuing any guidance.
Further, to the extent that third parties (including
matter of the request for guidance, the
Committee reserves the right with the
information from those third parties. If
not forthcoming or if the inquirer does
not consent to the Committee seeking the
relevant third parties, the Ethics Committee
reserves the right not to provide guidance on
the inquiry.
member. The Ethics Committee may publish
anonymised versions of the inquiry and the
guidance where the subject-matter of the
request is one of general application or
interest.
rulings. Neither the inquiring member nor
any third party who may be affected by the
subject-matter of the inquiry is bound by the
guidance given by the Ethics Committee.
Only the Courts can provide rulings on the
scope and extent of members’ professional
obligations and bind members or third parties
with those rulings. Having said that, the Courts
do give some weight to Ethics Committee’s
guidance representing, as it does, the
professional body’s view. The weight which
will be given will depend to a large extent on
the completeness and accuracy with which
all relevant material has been placed before the
Committee together with the request for
guidance.
the
Committee’s starting point is that all inquiries
completed conduct (as opposed to future
misconduct or criminal wrongdoing, the
Ethics Committee may be under a duty to
report that misconduct through the relevant
channels.
4. The Committee’s advice or guidance is well-
researched and generally entails substantial
consideration and discussion by Committee
members. The Committee aims to respond with a
formal advice or guidance within three to six
weeks from the date that the Committee accepts
a request for guidance. Where an expedited
response is necessary, the inquirer should make
that clear in the inquiry. The Committee will then
endeavour to furnish its ultimate advice or
guidance as a matter of urgency and follow up with
its reasons in a formal advice or guidance
thereafter.
5. The Ethics Committee also welcomes input from
members about practical issues or suggestions for
reform of the rules of ethics.
[Afternote: Refer to 2011 Guide, P6-7]
Requests to the Conveyancing Practice
Committee for guidance, Direction(s) or
Rulings
[Formerly PD/3/2013]
1. This Practice Direction takes effect on 7 May
2013.
functions of the Committee
2. Amongst other functions, the Conveyancing
tasked with assisting members in settling
disputes in respect of conveyancing transactions
so that they need not be settled in Court. In
33
Professional Practice
addition where customary conveyancing practice
is unclear, the Committee may be asked to provide
guidance. However where issues are clearly legal
disputes of a magnitude that ought to be brought
to the Court for a determination, the Committee will
not interfere. Further elaboration of the
Committee’s tasks and assistance are given below.
Requesting guidance
seeking guidance from seeking a ruling or
direction. Seeking guidance by a member may be
made unilaterally. No ‘other party’ to the
transaction should be named. Guidance given by
the Committee is informative in nature and is not
binding on any member. Guidance may not be used
to indicate to ‘another party’ how ‘that party’ should
act or conduct itself. The Committee discourages
members from seeking guidance on practices that
are well established or ought to be known
or practised in the ordinary course of a normal
conveyancing transaction.
Requesting Direction(s) or Rulings
more members agree to place before the
the relevant Conveyancing transaction and for the
Committee to either provide the Direction or give
a Ruling. Requests by members should comply
with the following protocols, otherwise the
Committee may not consider the request:
of conveyancing practice matters that do not
require interpretation of any relevant
Where aspects of common law are referred to, that
common law must hinge on well known decided
principles that are already enunciated by the
Court. If the principle of law is being question
or queried, the Committee may decline the
request and recommend to the members to
to the actual circumstances that have taken
Direction or Ruling should set out for the
Committee’s consideration:
i a full and accurate account of all material
facts, bearing in mind the need to observe
ii. a summary of the conveyancing issues
involved and the submission of the
iii. all relevant case authorities or referred
to legislation bearing on the presented
issues should accompany the respective
following terms in the protocol:
i. all submissions and copies of documents,
case authorities, legislation etc. must be
ii. requesting members must agree to abide
and be bound by the Direction or Ruling
and
iii. when asked to provide further documents
by the Committee or to answer questions
raised, the members should respond
effect of a Decision by the Committee
5. Although the Committee does not monitor the
actions or conduct of members after the Direction
or Ruling is given, the Committee expects that
and comply with the Direction or Ruling given.
6. Any guidance, direction or ruling given is
members. The Committee may publish anonymised
versions of the case referred to by members and
the decision of the Committee where the subject-
matter of the request is one of general application
or interest to members who practise conveyancing.
7. Whilst the Law Society and the Committee
recognise that the recitation of facts and
circumstances by requesting members are
to report any professional misconduct or criminal
wrongdoings or breach of current PCR or code.
timelines and Conclusion
8. The Committee generally will provide its decision
to any request within three to six weeks from date
34
 Professional Practice
of the request. This is after all the necessary
documents are received by the Committee.
Members should not expect instantaneous
responses as the Committee members are also
working lawyers. No query will be entertained
over the telephone. Members must not expect the
staff of the Law Society or the Director-in-
charge of the particular portfolio to answer such
queries. Expedited response will only be given
as an exceptional case where the matter at hand is
of utmost urgency.
PDR 2013, PARAgRAPh 63 - uSe of DeBt
CoLLeCtoRS foR the ReCoveRy of
LegAL feeS AnD exPenSeS 5. In view of the above, the Council takes the position
[Formerly Council’s Practice Direction 3 of 2009]
1. This Practice Direction takes effect on 7 July 2009
and applies to all solicitors and law practices.
2. The Council takes cognizance of instances where
law practices engaged the services of debt
collectors to recover outstanding legal fees. In one
recent case, a former client of a law practice lodged
the Council.
3. For the purposes of this Practice Direction, the
term ‘debt collector’ means any person engaged
in any business of collection of any debts, or who
regularly collects or attempts to collect, directly
or indirectly, debts owed or due or asserted to be
owed or due to another.
4. Unlike a number of other jurisdictions, there
appears to be a paucity of legislation and guidelines
`of debt collectors. The use of debt collectors
by solicitors and law practices raises a number of
potential issues:
4.1. There is a potential for the use of abusive,
deceptive, and unfair debt collection practices
by debt collectors. Unlike practicing
solicitors, debt collectors are not bound by
prescribed professional standards of conduct
4.2. In certain circumstances, the remuneration
arrangement for debt collectors may breach
the existing rules relating to fee sharing and
the payment of commissions under Rule 39 of
the PCR.
4.3. The use of debt collectors to recover
outstanding legal fees and expenses may also
solicitor, as well as derogate from the dignity
35
of the legal profession and adversely affect
the standing and perception of the legal
profession in the eyes of the public.
to their clients and that the courts are the
ultimate arbiters of the recovery of any legal
fees and expenses. It would therefore be
improper for solicitors and law practices to
recover their fees and expenses by adopting a
method used by some creditors in ordinary
creditor/debtor relationships.
that solicitors and law practices are not to engage,
directly or indirectly, the services of debt collectors
to recover outstanding legal fees and expenses.
[Afternote: Refer to 2011 Guide, P137]
PDR 2013, PARAgRAPh 64 - oBtAining
eviDenCe of A SoLiCitoR’S
MiSConDuCt By entRAPMent oR By
iLLegAL oR iMPRoPeR MeAnS
[Formerly Council’s Practice Direction 5 of 2009]
1. This Practice Direction takes effect on 1 December
2009.
2. This Practice Direction applies to the obtaining
of the two modes of obtaining such evidence by
the Court of Appeal in Wong Keng Leong Rayney
v. Law Society of Singapore,
377at page 389, paragraph 27, as follows:
2.1 The term “entrapment” “involves luring or
instigating the [solicitor] to commit an offence
[or a breach of the rules of professional conduct]
which otherwise, or in ordinary circumstances,
he would not have committed, in order to
prosecute him”. Entrapment “invariably
entails unlawful conduct by an agent
provocateur, in the form of abetment of the
offence by instigation or intentionally aiding
the [solicitor] to commit the offence [or a
breach of the rules of professional conduct]”.
2.2 On the other hand, obtaining evidence illegally
or improperly “does not necessarily involve
any instigation or inducement on the part of
the agent”.
Professional Practice
3. There have been a number of disciplinary cases in
the past few years which revealed that one or more
solicitors had hired private investigators to obtain
evidence of touting by another solicitor in a different
law practice suspected of procuring conveyancing
work from real estate agents by giving referral fees.
A common issue raised in these cases was whether
such evidence had been obtained by entrapment
or by illegal or improper means. In most of these
cases, the Court found that such evidence had not
been obtained by entrapment or by illegal or
improper means.
obtains evidence of another solicitor’s misconduct b
y entrapment or by illegal or improper means,
whether directly or indirectly, a number of ethical
issues are raised:
4.1 The procurer “is subject to the same standards
of conduct under the disciplinary code and
also the law”: Law Society of Singapore v.
Tan Guat Neo Phyllis
page 264, paragraph 59. If the procurer is also
the agent provocateur and is “guilty of
wrongdoing, he should also be subject to the
ordinary processes of the law, like any
other offender or tortfeasor, including
disciplinary proceedings”: Wong Keng Leong
Rayney v. Law Society of Singapore, [2007] 4
4.2 The procurer’s conduct in instigating or
intentionally aiding another solicitor to
commit an offence or a breach of the rules of
professional conduct is a breach of his
obligation to treat his colleagues with courtesy
and fairness under Rule 47 of the PCR. The
procurer’s conduct is as objectionable as the
ensuing breach committed by that solicitor.
4.3 The procurer’s conduct also derogates from the
dignity of the legal profession and adversely
affects the standing and perception of the
legal profession in the eyes of the public. If
a solicitor becomes aware that another solicitor
has committed an offence or a breach of
the rules of professional conduct, he should l
odge a complaint with the Law Society in
accordance with established procedures,
instead of resorting to entrapment or illegal
or improper means to obtain evidence about
the other solicitor’s misconduct.
4.4 The Council also understands that a solicitor’s
act of obtaining evidence of another solicitor’s
misconduct by entrapment is viewed as
deceptive conduct in 2 other foreign
jurisdictions.
5. In view of the above, the Council takes the position
that it is improper for a solicitor to obtain evidence
of another solicitor’s misconduct by entrapment
or by illegal or improper means, whether directly
or indirectly, when he becomes aware that the
other solicitor has committed an offence or a
breach of the rules of professional conduct. The
procurer may therefore be liable to disciplinary
action under section 83 of the Act.
6. The Council’s position in paragraph 5 above
should not be taken in any way to excuse the
conduct of a solicitor who has committed an offence
or a breach of the rules of professional conduct. The
errant solicitor will be equally liable to disciplinary
action under section 83 of the Act, independent
of any wrongful conduct by the procurer. The High
Court observed in Law Society of Singapore v. Tan
Guat Neo Phyllis
264, paragraph 59:
“… the law governing entrapment evidence (whether
proceedings has no application to disciplinary
proceedings. The Court of Appeal in Rayney Wong
CA also reached the same conclusion on the ground
that primacy must be given to the legal profession’s
ethical and professional code of conduct over any
illegal or improper conduct of a member of that
profession in procuring evidence to uphold the values
of that code. The appropriate remedy in such cases
is neither to exclude the evidence nor to stay the
proceedings.”
the highest ethical standards in their professional
practice and conduct and uphold the values of the
legal profession.
[Afternote: Refer to 2011 Guide, P74-75]
PDR 2013, PARAgRAPh 65 - WARRAnt
to ACt, LetteR of engAgeMent AnD
RefeRRALS fRoM thiRD PARtieS
[MoDifieD]
A. Warrant to Act to be Signed by each Crew
Member in Maritime Wage Claims
[Formerly PDR 1989, Chapter 1, para. 49]
When acting for clients such as ship’s crew in wage
claims, a solicitor shall obtain a Warrant to Act signed
by each crew member before or as soon as practicable
after the issue of an Admiralty Writ in Rem.
[Refer to 2011 Guide P12 Paragraph 1]
36
 Professional Practice
B. inserting Reservation of Rights in Warrant
to Act
[Formerly PDR 1989, Chapter 1, para. 8(b)]
his retainer may well be averted by inserting an
appropriate reservation of right in his client’s Warrant
to Act. This reservation could be to the effect that the
solicitor may at any time discharge himself based on
take reasonable care to avoid foreseeable harm to the
client.
Without a suitable reservation of right, a solicitor who
obtains his discharge may well expose himself to a
claim for damages in the event his withdrawal leads
to the dismissal of his client’s claim or the recovery
of Judgment against his client when there is a valid
defence.
[Refer to 2011 Guide P12 Paragraph 2]
C. Request for Written Warrants to Act
[Formerly RUL/1/1992]
A law practice shall as a general rule accept another
authorised to act for a particular client on the face
value of the representation made, unless there are
good reasons for suspecting that the representation
has been falsely made.
effect of a legal notice can be negated by a request for
[Afternote:
Refer to:
D. Code of Practice in non-injury and Personal
injury Motor Accident Cases
[Formerly PD/6/2009]
1. This Practice Direction takes effect on 1 December
2009.
2. This Practice Direction sets out a code of
practice for solicitors concerning the making or
commencement of any claim or action (for
injury motor accident cases, and in respect of the
37
negotiation, compromise, settlement or conduct of
that claim or action. This Practice Direction:
2.1 consolidates and highlights certain ethical
obligations on warrants to act and providing
generally applicable to all solicitors in
2.2 establishes the ethical parameters of
agreements entered into by solicitors with third
parties for referral of work in non-injury and
2.3 complements the existing legislative regime
under the Act, the PCR and the PR.
(i) Warrants to Act
verifying identity of the client before acting
3. Before accepting instructions to act in a matter,
a solicitor or a law practice shall take reasonable
measures to ascertain the identity of a client or
a principal client as soon as reasonably practicable:
practice must comply with the requirements for the
principal client set out in the Council’s Practice
Direction 1 of 2008 on the Prevention of Money
Laundering and Funding of Terrorist Activities.
Accepting instructions from the client to act
4. After a solicitor or a law practice has properly
client, the solicitor or law practice may accept
instructions from the client or an agent on behalf
of a principal client to act in the matter. In the
latter case, the solicitor must ensure that the agent
has the required authority to give instructions on
behalf of the principal client and, in the absence of
evidence of such authority, the solicitor must,
instructions with the principal client: Rule 23
PCR.
5. It is in the interests of both the solicitor and the
client that the solicitor or the law practice should
obtain written instructions of the client or his agent
to act in the matter. If a solicitor or a law practice
has received oral instructions from the client or his
agent to act in the matter, the solicitor or law practice
e
Rules of Court. The absence of such a Warrant to
Act is, if the solicitor’s authority to act is disputed,
prima facie evidence that he has not been
authorised to represent such party: Order 64 rule
6. In the context of a third party referring a client
to a solicitor or a law practice, the solicitor or law
practice, as the case may be, must comply with all
Professional Practice

1992 on Request for Written Warrants to Act.

the solicitor or law practice must “communicate
(ii) Agreements with third Parties for
instructions in the process of providing advice Referral of Work
and at all appropriate stages of the transaction”:
11 For referral of a client by a third party to a solicitor
must not accept instructions from the third party to or a law practice, the solicitor or law practice, as the
act in the matter. case may be, must comply with all the requirements

execution of the Warrant to Act by the client

12. In addition, the Council is of the view that the
7. It is in the interests of the solicitor to explain
properly the nature, contents and scope of the
Warrant to Act directly to his client, and not to
delegate this duty to a staff of his law practice.
Failure to provide the client with a proper
explanation may result in disputes over what the
client knew or was told when the Warrant to
Act was executed, which may attract allegations
of misconduct. Further, the terms of any contentious
fee agreement between the solicitor and the client
could be deemed unfair or unreasonable and such
of the Act. As a matter of precaution and prudence,
it is in the interests of the solicitor to maintain
comprehensive and contemporaneous attendance
notes of the solicitor’s explanation to the client
when the Warrant to Act is executed.
ethical requirements stipulated in Rule 11B PCR
for agreements for referrals of conveyancing
services should similarly apply to agreements
entered into by a solicitor or a law practice with
third parties for referral of non-injury motor
accident or personal injury motor accident work.
For such agreements, the solicitor or law practice,
as the case may be, shall ensure that the agreement
is made in writing and contains the following
terms:
12.1 The referror undertakes in such an
agreement to comply with the PCR and
12.2 The solicitor or law practice shall not:

8. In the context of a third party referring a client of commission, referral fee or any other
to a solicitor or a law practice, the solicitor or
law practice, as the case may be, is prohibited from
leaving blank forms of Warrants to Act with the of commission, referral fee or any other
third party or allowing the third party to secure a form of consideration.
client’s signature to a Warrant to Act The
arrangements for the explanation and execution 12.3 The solicitor or law practice must be
of a Warrant to Act must be made directly by the entitled to terminate the agreement
solicitor or the law practice with the client: Rule immediately if there is reason to believe
that the referror is in breach of any of the
7 above, it is in the interests of the solicitor to
ensure that the Warrant to Act is executed by the
client in the solicitor’s presence. 12.4 Any publicity of the referror (whether
Disclosure of the Warrant to Act to a third reference to any service that may be
party provided by the solicitor or law practice
must not suggest any of the following:
9. A solicitor cannot refuse to disclose his Warrant
to Act to a third party where his authority to act
is disputed. Where an action has been commenced
in Court, no privilege attaches ipso facto to a
arrant to Act and a solicitor who receives a request would be made according to whether or
to disclose his Warrant to Act should do so as a not the client instructs the particular
matter of course: Tung Hui Mannequin Industries
v Tenet Insurance Co Ltd and Others [2005] 3
services offered by the referror or any
party related to the referror are conditional
should not be made unnecessarily. A law practice on the client instructing the solicitor or
should as a general rule accept another law
practice’s written representation that the latter is
authorised to act for a particular client on the face 12.5 The referror must not do anything to
value of the representation made, unless there are impair the right of the client not to appoint
good reasons for suspecting that the representation the solicitor or law practice or in any way
has been falsely made: see Council’s Ruling 1 of

38
 Professional Practice

the solicitor or law practice of his choice.
13. The solicitor or law practice must terminate the
agreement immediately if the referror is in breach
of any term referred to in paragraph 12 above or
if there is reason to believe that the solicitor or law
practice is in breach of such term.
letter of engagement can be found at Law Society’s
website at www.lawsociety.org.sg (click Legal Ethics
f. Warrant to Act Containing Privileged
Material
[Ethics Committee Guidance: 10 March 2008]

Where the Warrant to Act contains privileged material,

a staged accident or otherwise committed any fraud,
dishonesty, crime or illegal conduct, the solicitor or
law practice has a duty to advise the client of the
same and the legal consequences of misleading the
Court. The solicitor or law practice should also
advise the client to require the referror to make
action. If the client refuses to accept the advice
or if the referror refuses to make the appropriate
it may nevertheless be disclosed by expunging that
material before disclosure. Alternatively, the solicitor
should obtain a further brief warrant that does not
contain such material for purposes of disclosure: Tung
Hui Mannequin Industries v Tenet Insurance Co Ltd
and Others
is therefore good practice to keep the Warrant to Act
a separate document from the fee agreement, so that
it can be readily furnished without having to disclose

solicitor or law practice, as the case may be, must

terminate the agreement immediately and cease g. Client engaging two Law firms
to act in the matter. When advising the client, the
solicitor must not knowingly assist in or encourage [Ethics Committee Guidance: 12 December 2008]
any fraud, dishonesty, crime or illegal conduct.
The solicitor must also, at all times, comply with There is nothing in the Act, PCR or the Society’s
his ethical obligations not to knowingly mislead or Practice Directions that prohibits a client from
deceive the Court: see Rules 56 to 59 PCR.
15. Where the solicitor or law practice has terminated
the agreement under paragraph 13 or paragraph of engagement, including their respective costs for
14 above, the solicitor or law practice, as the case acting in the matter, and the client consents to these
may be, may continue to act in matters the solicitor
or law practice was instructed before the
termination but should not accept any further to comply with their ethical obligations under their
referrals from the referror. respective retainers with the client, including the

(iii) Providing Welfare Assistance to Clients

16. Solicitors should bear in mind Council’s Guidance [Afternote:
Note 1 of 2004 on Providing Welfare Assistance to
Clients, where Council advised that lending Refer to:
monies by a law practice to clients will put a

interest as the solicitor will have a creditor/debtor

relationship with his client and the debt would be
re-paid only if the client’s case was either settled or
paid. Council also advised that if the client’s case Standards of Adequate Professional Service with
was pending litigation, allegations of maintenance a Letter of Engagement” (Singapore Law Gazette,
nd champerty could be made against the law
practice. Law practices should direct clients who are
foreign workers to appropriate organizations that
can provide welfare assistance to them. Practice” (Singapore Law Gazette
and
e. Compliance with Rules 35 and 36 of PCR
Although a solicitor is not required to advise his or her
client in writing of the matters stated in rules 35 and Documents for Discovery in Litigation” (Singapore
56 PCR, The Law Society recommends that solicitors Law Gazette
draw up a letter of engagement to incorporate the
advice required to be given under these rules. A sample

39
Advertising

PDR 2013, PARAgRAPh 66 – In addition, every solicitor of the law practice must
ADveRtiSeMent AnD MeDiA comply with his or her ethical obligations in rule 24
PuBLiCity [MoDifieD] PCR by taking all necessary measures to ensure that

A.Presenting a news Show on the Radio or

television
and documents should be securely stored out of sight
[Formerly PDR 1989, Chapter 6, para. 1]

It is not improper for a solicitor to present a news [Afternote:

show on the radio or television.
Refer to:
[Afternote: Refer to 2011 Guide P147, paragraph 9]

B. Advertisement through Press or tv

[Ethics in Practice, Singapore Law Gazette, March

2010]
Advertisements through the press or TV, unlike
public places, would not be touting or be reasonably
regarded as touting. This is because advertisements
through the press or TV do not have the added danger
of direct-in-person solicitation (ie the potential client
D. tv Commercials
[Ethics in Practice, Singapore Law Gazette, March
2010; Ethics Committee Guidance: 9 February 2010]
A solicitor should ensure that a TV commercial
advertising his law practice is not reasonably

over-reaching because of the presence of his lawyer because the commercial, which is usually brief, is
primarily viewed by laypersons who can easily form

In addition, in the absence of the element of direct

in-person solicitation in advertisements through the A TV commercial may be reasonable regarded as
press or TV, the general public’s need for information misleading if it:
about legal services would outweigh the concerns
arising from the commoditisation of legal services.
Hence, advertisements through the press or TV would

law practice only acts in uncontested divorce

bring the legal profession into disrepute” under rule matters if the practice has no expertise or

[Afternote: Refer to 2011 Guide P146, paragraph 4]

(eg only a contact number is given without stating

[Ethics Committee Guidance: 12 June 2009]

the results that can be achieved by the solicitor
or his law practice (eg stating that the law practice
but every solicitor of the law practice is responsible will be able to recover party and party costs in a

rules governing publicity in Singapore, which are

found in Part III of the PR. Thus, the name of the
law practice should not be disclosed in any of the
scenes as such disclosure may reasonably be regarded PR if it suggests that other law practices overcharge
their fees or sets out price lists. However, it is not
improper for the name of the law practice to appear improper for the commercial to refer generally to
in the closing credits as acknowledgment of the law
practice’s participation. meet budgetary concerns, as such arrangements are

40
 Advertising

[Formerly PDR 1989, Chapter 6, para. 9]

advisable that, for proper compliance with rules 35
and 36 PCR, a solicitor’s duty to disclose detailed A. Public Appearances by Solicitors
information relating to fees would be best discharged
by personally explaining it to the client as opposed to Subject to the PR, where a solicitor:-
highlighting it in a brief TV advertisement.

[Afternote: Refer to 2011 Guide, P150]

e. Complimentary Advertising in newspaper

[Ethics Committee Guidance: 22 June 2009]

or
of complimentary advertising in a newspaper, so long

with rules 6 and 7 PR. In particular, the description of legal or non-legal subject,

a solicitor and the name of his law practice and

[Afternote: Refer to 2011 Guide, P153, paragraph 1]
or specialised knowledge directly relevant to the
PDR 1989, ChAPteR 6, PARA. 2 - subject-matter of the publication or appearance.
SingAPoRe teLePhone DiReCtoRy
[RePeALeD] [Afternote:

PDR 1989, ChAPteR 6, PARA. 3 - uSe
of the nAMe of the LAW fiRM
foLLoWing the nAMe of A LAWyeR
in PRofeSSionAL PuBLiCAtionS,
ConfeRenCe PAPeRS, ConfeRenCeS
oR SeMinARS [RePeALeD]
PDR 1989, ChAPteR 6, PARA. 4 -
ADveRtiSeMentS in “PAtent AnD
tRADe MARkS RevieW” [RePeALeD]
Refer to 2011 Guide P147 paragraph 7
For more details on use of descriptions and
designations, refer to PDR 2013, paragraph 69 herein
to Starting a Practice – What Every Lawyer should
know accessible from the Law Society’s website at:
h t t p : / / w w w. l a w s o c i e t y. o rg . s g / f o r M e m b e r s /
R e s o u r c e C e n t r e / R u n n i n g Yo u r P r a c t i c e /
StartingaPractice/AGuidetoStartingaPractice/

PDR 1989, ChAPteR 6, PARA. 5 - tRADe

MARkS & PAtent AgentS [RePeALeD] B. organising Seminars
PDR 1989, ChAPteR 6, PARA. 6 - [Ethics Committee Guidance: 27 May 2005]
APPeARAnCe of PRofeSSionAL
QuALifiCAtionS AnD/oR ACADeMiC It is not improper for a law practice to organise and
QuALifiCAtionS in the PReSS advertise a seminar for members of the public to be
[RePeALeD] conducted at its premises as a means of self-promotion
and charge admission fees. However, the law practice
PDR 1989, ChAPteR 6, PARA. 7 must ensure compliance with the PR at all times.
-PhotogRAPhS to the PReSS
[RePeALeD] [Afternote: Refer to 2011 Guide P147, Paragraph 8]

PDR 1989, ChAPteR 6, PARA. 8 - C. Answering of Questions on Legal Matters

ADveRtiSing - PReSS inteRvieWS in non-Legal Publications
[RePeALeD]
[Formerly PDR 1989, Chapter 6, para. 20; Ethics
PDR 2013, PARAgRAPh 67 - PuBLiCity Committee’s Guidance: 14 May 2010]
By SoLiCitoRS thRough PuBLiC
APPeARAnCeS AnD ContRiButionS Rule 10 does not apply to the answering of questions
to PuBLiCAtionS [MoDifieD] by solicitors on legal matters in non-legal publications,

41
Advertising

as a non-legal publication is not a “facility” which

holds itself out as giving legal assistance to the public. act for the other party to a conveyance, the letter to
the other party should be worded thus (according
name, the fact that he is a solicitor, the name of his law to Sir Thomas Lund’s A Guide to the Professional
practice and particulars may be given of any special Conduct and Etiquette of Solicitors, (The Law

relevant to the subject-matter of the publication.

This aside, solicitors should be mindful that providing
such a service can entail legal consequences in the
event wrong advice is given resulting in loss sustained
by readers who have adopted such advice. Solicitors
may therefore wish to include an appropriately worded
disclaimer for the inquirer to seek independent legal
advice before acting on any advice set out in the
publication.
“I understand from my clients that they have arranged
to sell to you the above property at the price of _____
subject to contract. In order that the matter may
proceed, will you please let me know the name and
address of the solicitors who will be acting for you.”
[Afternote:
Refer to:

[Afternote: Refer to 2011 Guide P154, Paragraph 1] Rule 6 of the PR: Responsibilities for publicity within

PDR 2013, PARAgRAPh 68 -

CoRReSPonDenCeS to PotentiAL
CLientS WheRe SoLiCitoR iS
PeRMitteD to ACt foR MoRe thAn
one CLient in A tRAnSACtion
[MoDifieD]

[Formerly PDR 1989, Chapter 6, para. 10]

act for more than one client in a particular
transaction, the solicitor should be mindful of the
danger of using phrases which can be construed
as an invitation to employ the solicitor, which will
infringe the rule against touting. Thus, even if the
solicitor has been informed by his client that the
other party wishes to retain the solicitor to act for
him, it is suggested that the letter to the other party s
hould take the following form:-
“I understand from my clients that they have arranged
to sell to you the above property at the price of ____
subject to contract, and that you would like me to act
on your behalf. While I should be happy to act for
you if you so wish, I would point out that you are
not bound to employ me and are entitled to instruct
any other solicitor of your own choosing. Will you
that I should act for you, or let me have the name and
address of the solicitors who will act for you.”
PDR 2013, PARAgRAPh 69 - RuLeS 4
AnD 6 of the LegAL PRofeSSion
(PRofeSSionAL ConDuCt) RuLeS
1998)
[Formerly Council’s Ruling 1 of 2001]
1. Rule 4 of the PCR states that the Council’s approval
must be obtained for the use of any description
other than ‘advocate and solicitor, lawyer and legal
consultant’ to describe a solicitor.
2. Under Rule 6, a solicitor must comply with all
directions of the Society regarding professional
stationery, signboards and nameplates.
3. The Council has approved on 12 January 2001 the
use of the following designations for directors and
lawyers employed in a law corporation:

In contrast, the use of the following sentence in a to-day executive management function of the
letter, without more, infringes the rule against law corporation.
touting as it does not make clear that the recipient
is entitled to instruct a solicitor of his own choice:

“If you want us to act for you, please instruct us

accordingly or if you have your own solicitors, please
instruct them to contact us.”

42

4. The Council has also ruled from 12 January 2001
that the calling cards of directors of a law
corporation must carry the description ‘advocate
and solicitor’ after their designation.
5. The Council would kindly remind members that if
calling cards are to be given to support staff
employed in an executive capacity, the following
information must be contained in the calling card:
i. the name of the person for whose use the
ii. the designation, which shall be stated in
a manner as not to give the impression that he
is a solicitor.
6. Members are reminded that it is the duty of the
solicitor who provides the business card to ensure
that the member of staff shall not use the business
corporation or in circumstances that will result in a
breach of the PCR or PR.
[Afternote: Refer to 2011 Guide, P165-166]
PDR 2013, PARAgRAPh 70 - thiRD PARty
PuBLiCity [MoDifieD]
[Formerly PDR 1989, Chapter 6, para. 12]
A. Amendment to Rule 9 PR in 2001
[“Understanding the Recent Amendments to the
Professional Conduct and Publicity Rules”, Singapore
Law Gazette, December 2001]
“The impact of IT was most felt with the introduction
of the internet. The Council received feedback from
members that they were being asked to hyperlink
their websites with their clients or to give information
parties.
A sub-committee consisting of members of the IT and
ethics committees was formed in 2000 to study the
impact of IT on ethics. The sub-committee’s work led
to the amendment of rr 6 and 9 of the Publicity Rules
1998, the introduction of rr 11A and 11B to the PCR
and the Guidance Note on Ethics and IT published in
this issue of the Law Gazette.
43
Advertising
The sub-committee and Council agreed that r 9 of the
Publicity Rules 1998, which absolutely prohibited
advocates and solicitors from participating in client
or third party publicity had to be reviewed.
The sub-committee and Council also agreed that any
amendment of any rule must be done by studying the
impact of that change generally on the practice of law
and not merely from an IT point of view.
The sub-committee came to the conclusion, after
looking at services provided on the internet and the
growing trend of referral arrangements for work
internet, that r 9 of the [PR] had to change. The sub-
committee’s recommendations were accepted by the
Committee and Council.
In essence, the amended r 9 of the [PR] allows an
to participate in any third party or client publicity.
The only caveat is found in rr 6 and 7 of the [PR]
that set out the general principles of publicity within
law corporation.
The established rule of not publicising the practice
in a false or misleading manner or to bring the legal
profession into disrepute and the power of the Council
to determine that the publicity is undesirable still
The provision in r 6 of the [PR] that an advocate
In light of the liberalisation of the Rules to allow third
party publicity, the Council felt that amendments were
required to both Rules to provide clear guidelines
as to the extent that third party publicity would be
permissible. The Committee was tasked to consider
the appropriate safeguards. An amendment made on
Rules shall be interpreted as permitting the doing
of anything … that … may reasonably regarded as
touting”.
This rule reminds members that although the Council
has allowed advocates and solicitors to participate in
client or third party publicity, the law against touting
still exists and members must be mindful of it when
engaging in publicity whether directly or through
Advertising

B. Complimentary Advertising in newspaper PDR 2013, PARAgRAPh 72 - gReeting

CARDS
[Ethics Committee Guidance: 22 June 2009]

to send to their clients Greeting Cards on festive

to complimentary advertising in a newspaper, so long occasions.

with rules 6 and 7 PR. In particular, the description of PDR 1989, ChAPteR 6, PARA. 16 -
ChAMBeR of CoMMeRCe [RePeALeD]

[Afternote: PDR 1989, ChAPteR 6, PARA. 17 - LegAL

noteS in the LAW [RePeALeD]
Refer to:
PDR 1989, ChAPteR 6, PARA. 18 -
PARtiCiPAtion By SoLiCitoRS
ACting foR BAnkS in SeMinARS
[RePeALeD]

PDR 2013, PARAgRAPh 71 - PRinting of PDR 1989, ChAPteR 6, PARA. 19 -

nAMeS on enveLoPeS [MoDifieD] BRoChuReS [RePeALeD]

[Formerly PDR 1989, Chapter 6, para. 13] [Society’s Note: Refer to rule 9 of PR: Third party
publicity.]
It is proper to use envelopes printed with the names
PDR1989, ChAPteR 6, PARA. 21- fRee
telephone numbers, provided such envelopes are used LegAL ADviCe [RePeALeD]
exclusively for professional business.

[Afternote: Giving of free legal advice.]

Refer to: PDR 1989, ChAPteR 6, PARA. 22 -

CALLing CARDS - CLeRkS [RePeALeD]
PDR 1989, ChAPteR 6, PARA. 23 -
neWSLetteR on ReCent LegAL
DeveLoPMentS [RePeALeD]

PDR 2013, PARAgRAPh 73 - CoRPoRAte

StAtioneRy [MoDifieD]
PDR 1989, ChAPteR 6, PARA. 14 -
geneRAL RuLeS on ADveRtiSing [Formerly RUL/1/2000]
[RePeALeD]
1. Members are kindly reminded that under Rule 6 of
[Society’s Note: the PCR, a solicitor must comply with all
directions of the Council on professional stationery,
Refer to: signs, signboards, and nameplates.

2. The Council has recently approved the publication

The Council had previously approved the

publication of the names of foreign legal

international or regional practice.

[Afternote: Refer to 2011 Guide, P166]

44

PDR 2013, PARAgRAPh 74 - DiStRiBution
of fLyeRS oR LeAfLetS
Places
[Ethics in Practice, Singapore Law Gazette, March
public places can be an act which may be reasonably
Direct, in-person solicitation would also be a breach
more commonly associated with the retail of goods
and provision of services of a vocational and non-
professional nature.
for third parties to pick up when visiting the premises.
[Afternote: Refer to 2011 Guide, P145, paragraph 2]
b) Distribution of Mailers and Calling Cards
to hDB Residents of assisting the agents’ potential clients are not
[Ethics Committee Guidance: 27 September 2000]
cards to HDB residents as this would be a breach of
[Afternote: Refer to 2011 Guide, P148, paragraph
c) flyer Stating “Legal services”, followed by
Law firm’s Contact number
[Ethics Committee Guidance: 5 October 2009]
Such publicity is reasonably regarded as being
because there is no way for the public to verify whether
the advertiser of legal services is in fact a solicitor or
45
Advertising
a potential for abuse as the public is not able to
[Afternote: Refer to 2011 Guide, P149, paragraph
d) Placing firm’s Brochures and newsletters
at Client’s Premises
[Ethics Quandary, Singapore Law Gazette, March
1999, page 16]
and newsletters at their premises the Council may
determine that the manner of publicity of the practice
[Afternote: Refer to 2011 Guide, P150, paragraph 3]
PDR 2013, PARAgRAPh 75 - RefeRRALS/
hyPeRLinking of WeBSiteS
2008]
arrangement between the property agent and the law
practice. However, the description of the hyperlink
must not mislead viewers by suggesting that the
property agent is in a position to give legal advice or
that the law practice is formed by the property agent
to provide legal consultation on the real estate matters
or that the viewer has to exclusively use the services
of the law practice. Otherwise, this may constitute an
[Afternote:
Refer to:
Advertising

PDR 2013, PARAgRAPh 76 - Contravention of this illustration may reasonably be

iDentifiCAtion of LAWyeRS oR LAW regarded as being misleading, deceptive or inaccurate
fiRMS

Claim to expertise or specialisation (rule 6(1) [Afternote: Refer to 2011 Guide, P142, paragraph 1]
(a) PR)

[Ethics in Practice, Singapore Law Gazette, March

2010]

a) Letterheads

should be limited to:

Singapore’s legislative and regulatory

requirements

PR, only an employee of the law practice may make

a claim as to expertise or specialisation. It is inferred

can make a claim to expertise or specialisation under

practice. As such, only the names of persons who are

employees are permitted in the letterheads of their
law practices and the names of foreign legal lawyers/

to practice in Singapore and are not considered

employees of law practices in Singapore. Otherwise,
such publicity may reasonably be regarded as being
misleading, deceptive or inaccurate publicity under

b) Bills, notepaper, faxes, e-mails, Brochures

and Websites

such as its bills, notepaper, faxes, e-mails, brochures

with the individual foreign lawyer. The following

wording would be the minimum necessary for this
purpose:

to practise [foreign law], not registered as a foreign

lawyer practising in Singapore, not regulated by the
Law Society of Singapore and not a member of the

46

PDR 2013, PARAgRAPh 77 – inteReSt in
A PuBLiC AuthoRity
[Formerly PDR 1989, Chapter 7, Para. 1]
As a general rule, a solicitor who is a member of public
authority or any partner of or assistant employed by
such a solicitor should not be professionally engaged
against such authority in any proceedings to which
such authority is a party or in any matter in which
such authority is directly interested. If exceptional
circumstances justify any departure from thus general
rule, it is the duty of the solicitor to ensure that the
interests of the authority are effectively protected.
PDR 1989, ChAPteR 7, PARA. 2
- unPRofeSSionAL ConDuCt
[RePeALeD]
[Society’s Note:
Refer to:
and
PDR 1989, ChAPteR 7, PARA. 3(A) –
ReQuiReMentS ConCeRning LAW
PRACtiCeS’ ACCountS [RePeALeD]
[Society’s Note: Refer to PDR 2013, Paragraph 79
(formerly Council’s Practice Directions 2 of 2011 and
PDR 2013, PARAgRAPh 78 - DRAWing
Money foR LegAL CoStS fRoM
CLient ACCount [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 3(b)]
While all practising solicitors should be familiar with
had previously noted with concern the increasing
frequency of complaints from the lay client of
monies from the client account being applied towards
payment of the solicitors’ costs without the knowledge
or consent of the client.
47
General
must be a bill of costs or other written intimidation of
the amount of the costs incurred.
Signatories to cheques drawn on client account should
be persons meeting the requisite requirements under
PDR 2013, PARAgRAPh 79 - MonieS
DRAWn on CLient ACCount in
SAtiSfACtion of SoLiCitoR’S
CoStS - RuLe 7(1) (A) (iv) SoLiCitoRS’
ACCountS RuLeS [ReiSSueD]
[Formerly PD/2/2011]
of the SAR which reads as follows:
“7. There may be drawn from a client account -
of the solicitor’s costs where a bill of costs or
written intimation of the amount of the costs
incurred has been delivered to the client and
for him will be applied towards or in
2. Before a solicitor can deduct monies from a client
account in satisfaction of his costs, he must:
other form of written intimation of the amount
of costs incurred, AND
will be deducted in satisfaction of his costs,
AND
paragraph 2 hereof, before transferring such
amount for costs out of the client account.
3. Failure to follow the process set out above could
render a solicitor to be in breach of the SAR and
thereby guilty of professional misconduct.
4. This Practice Direction supersedes Council’s
Ruling 1 of 1991.
d) Responsibilities and Duties of a
Second Signatory under the Legal Profession
(Solicitors’ Accounts) Rules (“Accounts
Rules”) and Legal Profession (Solicitors’
trust Accounts) Rules (“trust Accounts
Rules”)
General
[Formerly PD/3/2011]
1. This Practice Direction takes effect from 1 August
2011.
2. This Practice Direction of the Council sets out
the responsibility and duties of a practising lawyer
to any cheque or any authorisation for withdrawal
f monies from any client or trust account under
the SAR or the Trust Accounts Rules (Cap. 161, R
when fees may be chargeable by the second
signatory.
Basic Responsibility
3. A lawyer who acts as a second signatory must
verify that every withdrawal from a client account
complies with Rule 7 of the SAR and Trust
Accounts Rules.
complying with the duties set out in this Practice
Direction.
Duties of the Second Signatory
5. The second signatory must take reasonable steps
to check that moneys to be withdrawn were
deposited into and is to be withdrawn from the
client or trust account as the case may be.
6. The second signatory must review supporting
signatory lawyer to support the withdrawal from
the client or trust account as the case may be.
information and or documents for the second
signatory to carry out his/her duties under
this Practice Direction then the second signatory
should not sign the cheque or other authorisation
of withdrawal.
Relevant Supporting Documents to be Shown
to Second Signatory
8. The Practice Direction cannot prescribe the
supporting documents that a second signatory
must have sight of in every type of case to ensure
that the withdrawal will be in compliance with Rules
7 of the SAR or Trust Accounts Rules.
9. However some examples of documents are as
follows:
copy of the bill of costs or other written
intimation of costs sent to the client in
compliance with the 2 day notice requirement
as prescribed in Council’s Practice Direction
2 of 2011. That endorsed on the bill of costs or
in a cover letter is a notice to the client that if
within two days of posting the transfer of
take place.
account to pay damages due to the client or
in a matrimonial matter for payment of
maintenance, the relevant settlement letter
or agreement or order of court evidencing the
sum as payable to the client or third party
named in the cheque or authorisation.
client a written letter of authority signed by the
client to the law practice consenting to the
payment of client money to the named agent.
10. The Council wishes to remind members that
lawyers acting as a second signatory for client
moneys who fail to exercise reasonable care may be
fees Chargeable by the Second Signatory
11. Council permits the second signatory to charge a
fair and reasonable fee for carrying out his duties
and responsibilities as a second signatory.
12. A fee can only be charged if a lawyer acts as a
second signatory to the client or trust account of
another law practice.
13. The fee charged must be to carry the duties set out
above namely to take reasonable steps to check the
moneys to be withdrawn were deposited into and
are to be withdrawn from the client or trust
account and review supporting documents
submitted to evidence the withdrawal in compliance
with Rules 7 of the SAR and Trust Accounts
Rules.
the fee payable to the second signatory and that the
of client matters for which he is performing his
duties as a second signatory.
15. Prior to the engagement of the second signatory,
48
 General

must be informed that:-

matter under the SAR and that the law

practice will engage a second signatory from

is performing his duties as a second signatory.

16. The law practice must inform and explain

to the client, in accordance with the PCR, the
arrangements with regards to the fees to be charged Singapore: The Law Society of Singapore,
by the second signatory, if any.

17. This Practice Direction supersedes Council’s PDR 2013, PARAgRAPh 81 - exeCutive
Practice Direction 1 of 2007 and Practice Direction APPointMentS AnD engAgeMent
3 of 2007. in BuSineSS, tRADe oR CALLing
[MoDifieD]
PDR 2013, PARAgRAPh 80 - ADoPtion
PRoCeDuRe [MoDifieD] A. Directorship

[Formerly PDR 1989, Chapter 7, para. 4] [Formerly PDR 1989, Chapter 7, para. 5(a)]

Procedurally it would save time and would be of
assistance to the Court if all papers were properly
proceeding are observed:
Practising solicitors are entitled to hold the post
of director of a company engaged in a commercial
enterprise subject to the following conditions:-
an honourable one that does not detract his status

arrangement with the company involving him in

Form 151, together with all the necessary

is calculated to attract business to him unfairly
3. Filing of consent of Director of Social Welfare or to lead to any other infringement of the rules of

4. Either the consent of relevant

any way prohibited by the Act, Rules 10 and 11 of
application for dispensation of consent of the the PCR or any subsidiary legislation made under
the Act.

[Afternote:

on the GIA and any relevant persons. Any Refer to:

application to dispense with consent of a relevant

must be in Form 153 of the Rules of Court and

served on the relevant person unless the court
otherwise orders. and
[Afternote:

Refer to:

49
General
Note: exceptions regarding executive appointment
for solicitors in a limited liability law partnership
B. executive Partnership/Directorship in
employment Agency, firm or Company
[Formerly PDR 1989, Chapter 7, para. 5(b)]
The assumption of an executive partnership or an
executive directorship in an employment agency,
the Act.
C. Solicitor’s appointment as company
secretary
[Ethics Committee Guidance: 29 May 2009]
It is proper for a solicitor to be appointed as a company
secretary, whether fo the law practice’s own clients
exchange for consideration.
However, if a solicitor acts as a company secretary
these clients will be the clients of the solicitor’s law
practice as well, even if they do not directly pay the
fee to the solicitor for his or her services, but to the
solicitor. This is because acting as a company secretary
exchange for consideration amounts to the practice
of law and can only be effected through a proper
practice structure. This is contemplated by section
solicitor must, before he does any act in the capacity
of an advocate and solicitor, apply for a practising
evidence of the practice structure in which he will
prohibits any advocate and solicitor from applying for
to practise in a proper practice structure. In addition,
rule 5 PCR prohibits an advocate and solicitor from
practising in more than one law practice.
Hence, any services that the solicitor renders as a
company secretary in exchange for consideration
should be effected through his/her law practice to
avoid circumventing the requirements of the Act, the
SAR, the Legal Profession (Professional Indemnity
and the Society’s Practice Directions. It follows that
the solicitor should obtain prior approval from his/
her law practice if he/she is acting as a company
clients in his/her capacity as an advocate and solicitor
in exchange for consideration.
In addition, if it is the external corporate secretarial
to the lawyer for his/her services as a company
on behalf of another...has power, express or implied,
to retain or employ...a solicitor, a law corporation
or a limited liability law partnership ...” for non-
contentious business. For the reasons mentioned
engage a lawyer as a company secretary independently
of his/her law practice.
concurrent and successive, could potentially arise
between the law practice and the external corporate
of his/her general professional ethical obligations,
including rule 28 PCR.
may be precluded from acting against an external
future under rule 31 PCR and the general law. As
a matter of good practice, the law practice should
and/or its clients in the future.
From a professional indemnity angle, the professional
indemnity policy covering the law practice which the
solicitor is in will extend to the solicitor’s services as
a company secretary only if the services are provided
by him/her through, and as part and parcel of, his/
her law practice. It follows that the professional
indemnity policy will not cover the solicitor’s work as
a company secretary if the work is provided outside,
or independently, of his/her law practice.
D. Solicitors Doubling or Acting as housing
Agent
[Formerly RUL/1/1994]
1. It is not only a tradition but an article of faith of
the Bar that the honour and dignity of the profession
should at all times be maintained.
2. In the view of the Council carrying on the business
of a housing agent in tandem with that of a lawyer
would not be compatible.
50

the disciplining of members of the Bar, states that a
solicitor may be struck off or suspended for
cause if he carries on by himself or any person in
his employment any trade, business or calling that
detracts from the profession of law or in any way
incompatible with it, or is employment in any such
trade, business or calling.
4. The calling of a housing agent, “broke” in common
parlance, would detract from the honour and dignity
of the Bar. The Council is therefore of the opinion
that the business of a housing agent is incompatible
with that of a solicitor.
e. Solicitors Doubling or Acting as estate
Agents
[Formerly PD/2/2010]
1. This Practice Direction takes effect from 16
November 2010.
2. The Council of the Law Society had published:
Solicitors
Doubling or Acting as Housing Agent in April
of 2001 on Solicitors Doubling or Acting as
Housing Agent in August 2001 (the ”2001
3. In view of the enactment of the Estate Agents Act
the 2001 Ruling. The new Practice Direction is set
out at paragraphs 4 to 8 below.
4. In the 1994 Ruling, the Council ruled as follows:
“It is not only a tradition but an article of faith of
the Bar that the honour and dignity of the profession
should at all times be maintained.
In the view of the Council carrying on the business of
a housing agent in tandem with that of a lawyer would
not be compatible.
The provisions of Section 83 of the Legal Profession
Act which deals with the disciplining of members of
the Bar states that an advocate and solicitor may be
struck off or suspended for cause such as:
employment any trade, business or calling
that detracts from the profession of law or in
any way incompatible with it, or is employed
in any such trade, business or calling. [sub-
51
General
The calling of a housing agent, “broker” in
common parlance, would detract from the
honour and dignity of the Bar. The Council is
therefore of the opinion that the business
of a housing agent is incompatible with that
of an advocate and solicitor.”
5. The Council re-considered the 1994 Ruling in
2001 and informed members by the 2001 Ruling
that if in the course of the practice of the solicitor,
the opportunity arose for the solicitor to make an
agreement with a prospective vendor or purchaser
that the solicitor would be paid a commission as
“broker” a deal in such circumstances would not
necessarily detract from the honour and dignity
of the Bar and the solicitor was not prohibited
6. The Council is of the view that the Amended Rule
remains applicable after the enactment of the Act,
as section 4 of the Act provides that “[the] Act
does not apply to anything done -
profession, or by any person employed by him and
acting in furtherance of that course, in introducing
to the client, third persons who wish to acquire or
dispose of a property (whether for remuneration or
by him do not perform any other work that falls within
estate agency work, whether or not he carries on
that or any other business”. The term “estate
“any work done in the course of business for a
client or any work done for or in expectation of
for a client —
to the client of a third person who wishes to
acquire or dispose of a property, or to the
negotiation for the acquisition or disposition
the client of a third person who wishes to
acquire or dispose of a property or the
negotiation for the acquisition or disposition
of a property by the client, in relation to the
acquisition or disposition, as the case may be,
of the property by the client.”
General
8. The Council is also of the view that as in the 2001
Ruling, the solicitor must nevertheless at all times
Amended Rule:
8.1. where, in addition to securing the purchaser
goes further to act in the conveyancing
transaction, the solicitor will not be entitled to
no longer apply, and the solicitor must c
omply strictly with the Legal Profession
8.2. the Amended Rule is not meant to permit and
is not to be read as permitting a solicitor to
To be an estate agent in tandem with being a
solicitor continues to be prohibited.
[Afternote: Refer to 2011 Guide, P172-176]
PDR 1989, ChAPteR 7, PARA. 6(A) - StAMP
on notARiAL PuBLiC [RePeALeD]
PDR 2013, PARAgRAPh 82 - feeS PAyABLe
to notARy PuBLiC [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 6(b)]
Members of the Bar are informed that the Notaries
came into operation effective on 1st July 1988. The
The fees payable to Notary Public are set out in the
First Schedule of the Notaries Public Rules.
PDR 1989, ChAPteR 7, PARA. 7(A) -
APPointMent of notARieS PuBLiC
[RePeALeD]
[Society’s Note: Members should refer to the
following link for information on appointment of
notaries public: http://www.conp.sg/appointment-
criteria]
PDR 1989, ChAPteR 7, PARA. 7(B) -
APPointMent of notARieS PuBLiC
[RePeALeD]
[Society’s Note: Refer to http://www.sal.org.sg or
http://www.conp.sg/ for details for notaries public
applications.]
PDR 2013, PARAgRAPh 83 - PRACtiCe
tRAining ContRACtS [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 8(a)]
The number of practice trainees that a member might
supervise at any time is limited to two.
PDR 2013, PARAgRAPh 84 -
ReSPonSiBiLitieS in SuPeRviSing
PRACtiCe tRAineeS [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 8(b)]
The Council had been informed of a pupil [as the
term was then known] who purported to appear
on a watching brief for an Insurance Company in
a Coroners Inquiry. During the Inquiry, the pupil
was invited on two occasions to ask questions but
declined each time without informing the Court that
he had not yet been called to the Bar. The Council
wishes to remind members of their responsibilities in
supervising their practice trainees.
The attention of the members of the bar is also drawn
PDR 2013, PARAgRAPh 85 - Quoting of
RefeRenCeS in CoRReSPonDenCe
[Formerly PDR 1989, Chapter 7, Para. 9]
Representations have been received from members of
the Bar that when writing to one another, members
of the Bar have omitted to quote the other solicitors’
reference, although they generally asked for their own
references to be quoted in correspondence.
Members of the Bar are kindly asked to co-operate in
this matter.
PDR 1989, ChAPteR 7, PARA. 10 -
RegiStRAtion of tRADe MARkS in
SARAWAk [RePeALeD]
PDR 2013, PARAgRAPh 86 - SeRviCe of
oRiginAting PRoCeSS on SoLiCitoRS
[MoDifieD]
[Formerly PDR 1989, Chapter 7, Para. 11(a)]
52

A. Accepting Service of originating Process
Solicitors when writing to the effect that they have
instructions to accept service, should state that
they “undertake” to accept service and enter an
“appearance” instead of the usual form of merely “we
have instructions to accept service.”
B. effecting Service of originating Process,
Court Documents or other Written
Communications on a Client of Another
Solicitor
[Formerly PD/4/2012]
1. This Practice Direction takes effect on 12
November 2012.
2. This Practice Direction sets out the ethical
proceedings and who is instructed to effect service
of originating process, court documents or other
proceedings.
Where Personal Service of Documents is not
Allowed
3. If:
3.1. the Solicitor has been in communication with
the Third Party’s Solicitor and such
communication is related to the Client’s actual
3.2. the Rules of Court or other applicable law
require the Solicitor to serve the Documents
on the Third Party personally but permit the
Solicitor to serve the Documents on the Third
Party’s Solicitor as an alternative to personal
not serve the Documents on the Third Party
personally unless:
3.3. the Solicitor has enquired with the Third
Party’s Solicitor whether the latter has
instructions to accept service of the Documents
within 3 working days (excluding a Saturday,
of time as agreed between the parties that
the Third Party’s Solicitor has instructions
53
General
to accept service of the Documents on behalf
of the Third Party.
illustrations
a) The Solicitor was involved in settlement
negotiations with the Third Party’s Solicitor in a
tenancy dispute. Subsequently, the Client
instructed the Solicitor to effect service of a Writ
same matter:
i) The Solicitor serves the Writ on the Third
Party at the Third Party’s residential premises
without making any enquiry whether the
Third Party’s Solicitor had instructions to
accept service of the Writ on behalf of the
Third Party. The Solicitor is prima facie in
breach of paragraph 3.3 of this Practice
Direction.
ii) Before effecting service of the Writ, the
Solicitor wrote to the Third Party’s Solicitor to
enquire if the latter had instructions to accept
service of the Writ on behalf of the Third
Party. The Third Party’s Solicitor indicated
that he would be taking the Third Party’s
instructions and would revert shortly on
whether he was instructed to accept service.
No reply was received from the Third Party’s
Solicitor after two working days, The
Solicitor then immediately proceeded to
serve the Writ personally on the Third Party
without waiting for the reply from the Third
Party’s Solicitor. The Solicitor is prima facie
in breach of paragraph 3.4 of this Practice
Direction.
b. The Solicitor was involved in settlement
negotiations with the Third Party’s Solicitor in a
tenancy dispute. Subsequently, the Client
instructed the Solicitor to effect service of a Writ
civil dispute unrelated to the tenancy dispute. The
Solicitor did not enquire whether the Third Party’s
Solicitor had instructions to accept service of
the Writ on behalf of the Third Party. The Solicitor
is prima facie not in breach of paragraph 3.3 of
this Practice Direction.
4. Where paragraphs 3.1 and 3.2 apply except that
the Solicitor is not permitted by the Rules of Court
or other applicable law to serve the Documents on
the Third Party’s Solicitor, the Solicitor must
inform the Third Party’s Solicitor in writing that
personal service of the Documents on the Third
Party had been effected, without delay and as soon
as possible in the circumstances, having regard to
the nature of the act to be done.
General
ethical Duties in effecting Personal Service of
Documents
5. In all cases where the Solicitor effects personal
service of the Documents on the Third Party, the
Solicitor must:
5.1. limit communication with the Third Party
(which includes persons associated with
5.2. comply with his ethical duties vis-à-vis the
Third Party and the Third Party’s Solicitor
under Rules 30, 47, 48 and 53A of the PCR.
illustrations
The Solicitor accompanied the Client to serve a
notice to evict on the Third Party, who is the tenant of
the Client’s premises:
a) The Solicitor behaved in a hostile manner towards
the Third Party by using offensive language and
threatening actions. The Solicitor is prima facie in
breach of paragraph 5.1 of this Practice Direction.
b)The Solicitor knows that the Third Party’s
Solicitor is representing the Third Party in this
matter and intends to communicate with the Third
Party at the Client’s premises in accordance with
paragraph 5.1 of this Practice Direction. Pursuant
to paragraph 5.2 of this Practice Direction, the
Solicitor must be mindful of his additional ethical
duties under Rules 30, 47, 48 and 53A of the PCR.
6. For the avoidance of doubt, this Practice Direction
is subject to:
6.1 any directions of the Court (including
directions that the Documents are to be served
6.2 prevailing practice directions by the Supreme
6.3 anything to the contrary in any written law,
including the Act and the subsidiary legislation
thereunder, in particular, Rule 48 of the PCR.
PDR 2013, PARAgRAPh 86 -
ACknoWLeDgeMent of DoCuMentS
[Formerly PDR 1989, Chapter 7, Para. 11(b)]
should accept and acknowledge services of all Court
documents and other correspondence served on their
clients.
PDR 2013, PARAgRAPh 87 - tWo-thiRDS
RuLe [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 12]
The Law Society considered a letter enquiring
whether in its opinion the English rule of practice and
etiquette known as the “Two-thirds Rule” whereby
Junior Counsel is paid a fee equivalent to two-thirds
of that paid to his leader is applicable in Singapore.
The Law Society was not aware of the existence
of such a rule and had never enforced the same in
Singapore.
[Afternote:
Refer to:
of solicitors, law corporations or limited liability
PDR 1989, ChAPteR 7, PARA. 13 -
WeARing of WigS [RePeALeD]
PDR 1989, ChAPteR 7, PARA. 14(A) -
ChAnge of ADDReSS [RePeALeD]
PDR 1989, ChAPteR 7, PARA. 14(B)
- ChAngeS to LAW PRACtiCeS’
ADDReSSeS AnD otheR PARtiCuLARS
[RePeALeD]
[Society’s Note: Members can now publish any
change of address under the “Professional Moves”
section of the Singapore Law Gazette. Members can
also access the following link on the law society’s
particulars:
http://www.lawsociety.org.sg/AboutUs/ContactUs/
aspx]
54

PDR 2013, PARAgRAPh 88 - CoMPLAintS
unDeR SeCtion 85 of the ACt
[MoDifieD]
Procedure for Complaints
[Formerly PDR 1989, Chapter 7, para. 15(a)]
Solicitors who make complaints or who act for
complainants are requested to furnish to the Secretariat
of the Law Society of Singapore, 1 copy of their letters
of complaint with the relevant enclosures.
Complaints to be Made on Substantial
grounds
[Formerly PDR 1989, Chapter 7, para. 15(b)]
In a previous complaint investigated by the Inquiry
Committee, it was noted that the complaint, under
investigation, was not substantiated. The Council had
be made on substantial grounds and not indulge in
veiled allegations.
Complaints against advocates and solicitors, which
complaint to be frivolous or vexatious, the Inquiry
Committee may order the solicitor to pay any person
in the proceedings before the Inquiry Committee
or direct that the amount be taxed by the Registrar.
Such costs shall be a debt due from the solicitor to the
PDR 1989, ChAPteR 7, PARA. 16 -
DiSCLoSuRe of infoRMAtion to
AuDitoRS [RePeALeD]
[Society’s Note: Refer to the Legal Profession
by the Institute of Chartered Accountants.]
PDR 2013, PARAgRAPh 89 - eStAte Duty
- DeLAyS in ASSeSSMent [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 17]
A. in respect of deaths which have taken place
before 1 January 2002, the following section
will apply
As a result of representations made to the Society by
a number of Solicitors complaining of delays in the
55
General
President, has had discussions with the Commissioner
of Estate Duties with a view to establishing some
form of standard working arrangement with the
Commissioner which will have the effect of
expediting assessments of estate duty and generally
making matters easier for all concerned.
The following notes for the guidance of members of
the Bar who are acting in matters involving estate duty
are issued with the approval of the Commissioner:
forms, “Form A” to be used in cases where
the deceased was domiciled in Singapore had no
moveable property outside Singapore. “Form B”
to be used in cases where the deceased was
domiciled in Singapore and had moveable property
outside Singapore. Appropriate documents,
accounts, etc. must be annexed.
observation form merely requires certain answers
members of the Bar are requested to note that they
should be answered “to the best of his knowledge”.
full and true account of the assets of the deceased’s
estate will greatly facilitate the Commissioner’s
enquiry, otherwise considerable time may have to
be spent examining the taxpayer’s affairs in order
to discover these.
duty in respect of any property, the accountable
person should submit to the Department a Form
true statement of such property including the value
real property, the form for “Schedule of Immovable
Property” should be submitted together with the
reasons for the delay should be stated as this may
affect the question of penalty and penal interest.
be made to account as early as possible.
duty, the assistance of the department may
be sought to enable some assets to be realised
e.g. by release under section 37 or by a
General
conditions which are satisfactory to the
Commissioner. Additional duty should be
incidence of interest to a minimum.
assessment by the Commissioner the penal rate
of interest at 12% should not be charged. It
is however not always easy to determine
whether the blame lies with this department
or the taxpayer. Members of the Bar could
assist here by making
appropriate representations where the
circumstances warrant that the penal rate of
interest should not be charged. They are
assured that the fullest consideration would be
given to their views by the Commissioner.
7. Some items inevitably require the production of
furnished as soon as possible, without waiting for
a request from the Department. These include:-
A list showing the public quotations or broker’s
shares at the date of death.
A Schedule of Immovable Property on Form IR. 312
should be submitted in triplicate showing the full
value of each property at the date of death supported if
possible by a valuation report made by a professional
valuer.
from the date of death should be furnished together
with explanations for any large withdrawals and
deposits. Similarly the savings account pass books
should be forwarded together with explanations for
any large withdrawals and deposits. A big withdrawal
could represent a gift or other asset created with it.
Similarly a big deposit could relate to an asset not
disclosed
deceased’s current, deposit or savings account as at
the date of death is required.
A full list of insurance policies should be submitted
together with a letter from the insurance company
certifying the amount payable.
A letter from the employer stating the amount due to
the deceased at the date of death.
A full list should be submitted together with the
estimated value.
If the amount is large, a statement from a reputable
jewellery dealer certifying the value of the jewellery
at the date of death.
A valuation of the shares made by a professional
accountant together with his basis of calculation
should be furnished. Accounts of the companies
concerned nearest to the date of death should be
attached. A letter from the Company’s Secretary
stating the price at which the transaction nearest to
the date of death was concluded would also assist in
this matter.
A valuation of the deceased’s share made by a
professional accountant together with his basis of
calculation should be furnished. The accounts of the
business for the year up to the date of death and the
two years preceding are also required together with
copies of the deceased’s current accounts with the
If the deceased was a contributor, a statement should
be obtained from the Board concerning the amount
due.
Value of household items such as works of art,
furniture, refrigerator, radio, television, clothing,
etc. should be declared. In case of wealthy persons
a valuation made by a registered auctioneer or other
The date of purchase, model, etc. should be indicated
together with the estimated value thereof, if possible,
supported by a valuation made by a motor car dealer.
The registration card of each vehicle should also be
forwarded.
56

Bills, vouchers, statements of accounts
(allowance is subject to section 27 of the Estate Duty
Members are urged that when enquiries are received
from the Commissioner, they should attempt as far as
possible to answer these with the assistance of their
clients and thee answers should be as complete as
possible rather than wait for the Comptroller to ask
obvious queries. Solicitors should not act as mere
post boxes between the Commissioners and their
clients. Some queries, like those referred to above,
can reasonably be anticipated and all queries should
be dealt with expeditiously to reduce delays to a
minimum.
B. Subsequent to 1 January 2002, the forms
of the Bar who are acting in matters involving
estate duty for deaths, which may have taken
place on or between 1 January 2002 and 14
february 2008 [estate duty has been abolished
with effect from 15 february 2008], can take
guidance from gopalan Raman, Probate and
Administration in Singapore and Malaysia
(Lexisnexis, 2nd edition, 2005) at p 215 to 227.
“uSe of foRMS foR DeAth CASeS”
After the petition for probate/ letters of administration
in Singapore is granted by court, the Executor or
forms Either to the Civil Registry, Subordinate Courts
Or to the Commissioner of Estate Duties
file the following forms to the Civil Registry,
Subordinate Courts only when an estate Duty
Return to the Commissioner of estate Duties
is not required. (see * below)
Form SC 1: Statutory Declaration
Form SC 2: Check-List (Deceased died domiciled
Form SC 3: Check-List (Deceased died domiciled
Form SC 4: Schedule of Property
Form SC 5: Supplementary Schedule of Property
General
of Property/ Supplementary Schedule of
and Property
Forms SC 4, 5 and 6 will be annexed to the Grant of
Representation.
Deceased died domiciled in Singapore
File Forms SC 1, SC 2 and SC 4 to Subordinate Courts
after the petition is granted
File Form SC 5 or SC 6 when necessary
Deceased died domiciled outside Singapore
File Forms SC 1, SC 3 and a list of deceased’s property
is granted
*the executor or Administrator of the
eD), observations form and Schedule of
immovable Property (if applicable) to the
Commissioner of estate Duties in respect of
the following cases:
2. Deaths (where deceased died domiciled in
and
dwelling-houses in Singapore (not used by
any person wholly or partly for any trade,
business, profession or vocation except as an
more than S$9 million as at the date of death
or
all other gifts, amount due from others,
jointly by the deceased with others and unpaid
sale proceeds of property (immovable or
date of death or
the date of death:
i. Share in Dwelling-house in Singapore
used by any person wholly or partly for
any trade, business, profession or
vocation which was not an approved
57
General
ii. Share in HDB Shop-house / Commercial
Property / Vacant Land in Singapore
iv. Shares in any Private Company / other
Unqouoted Shares (not NTUC shares
/ New Singapore Shares / Economic
v. Unpaid Sales Proceeds of deceased’s
Immovable Property including dwelling-
house (option to purchase the property
exercised by the buyer before deceased’s
or
gift within 5 years before death or at any time
but the deceased continued to retain possession or
enjoyment of the property within 5 years before
death
i. Share in any Immovable Property (residential
iii. Shares in any Private Company / other
Unquoted Shares (not NTUC shares / New
Singapore Shares / Economic Restructuring
years before death:
i. Share in any Immovable Property (residential
iii. Shares in any Private Company / other
Unquoted Shares (not NTUC shares / New
Singapore Shares / Economic Restructuring
3. Deaths (where deceased died domiciled outsider
and
dwelling-houses in Singapore (not used by any
person wholly or partly for any trade,
business, profession or vocation except as
was more than S$9 million as at the date of
death or
following in Singapore as at the date of death:
i. Dwelling-house used by any person
wholly or partly for any trade, business,
profession or vocation which was not an
ii. HDB Shop-house / Commercial Property
/ Vacant Land
Penalties will be imposed on the Executor or
Administrator of the Estate who willfully fails to
The relevant forms can be downloaded here:
http://www.iras.gov.sg/irasHome/page.aspx?id=772
[Afternote:
Refer to:
Practice Directions: Applications for grants of
probate, letters of administration or resealing of
Practice Directions: Applications for dispensation
Practice Directions: Filing of schedules of property
for non-dutiable estates where death occurred
Practice Directions: Filing of schedule of assets
for estates where death occurs on or after 15
Singapore and Malaysia (LexisNexis, 2nd Edition,
PDR 2013, PARAgRAPh 90 -
inteRnAtionAL LAW ConfeRenCeS
- tAx DeDuCtionS ALLoWABLe
[MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 18]
Members are advised that the deduction does not
apply to all International Law Conferences. The
Comptroller of Income Tax has stated that each case
will be examined on its own merits and only expenses
incurred for attending approved International Law
Conferences will be allowable as a deduction under
58

PDR 2013, PARAgRAPh 91 -
WithhoLDing tAx on inteReSt
Law Conference therefore are requested to notify [MoDifieD]
the Secretary in writing to enable him to apply to the
Commissioner of Inland Revenue for the necessary
approval prior to their attending the Conference.
International Law Conferences:
“Representations have been made by the Law Society
of Singapore to the Commissioner of Inland Revenue
on the question of the allowances and expenses for tax
purposes in connection with attendance by members of
for information that the Commissioner has advised
that the reasonable costs and expenses of solicitors for
attending approved international law conferences will
be allowable as deductions for income tax. Each case,
however, will be considered on its own merits and
the right is reserved to disallow expenses in any case
where the quantum is not substantiated to be wholly
the conferences. Allowance of such expenses will be
subject to the following:-
travelling and maintenance of the solicitor himself
conference, deductions would be limited to those
e.g. reciprocal hospitality to other delegates during
it would be inadmissible, e.g. if it were incurred
as part of the process of acquiring some additional
and not qua delegate of some representative body
some satisfactory evidence of cost.”
59
General
[Formerly PDR 1989, Chapter 7, para. 19]
The attention of members of the Bar is drawn to the
provisions of section 45 of the Income Tax Act as
amended by the Income Tax Amendment No. 2 Act
which came into force on the 2nd December, 1975.
Before that date there were differing views on the
that withholding tax on interest was only payable
when the interest was actually paid by a resident of
Singapore to a non-resident of Singapore, but the
Comptroller takes the view that the liability to deduct
withholding tax on interest has always arisen when it
is due to the non-resident taxpayer even though it has
not been paid.
For present purposes, this is an academic argument
interest is now deemed to have been paid, although
it is not actually paid, if it is reinvested, accumulated,
capitalised, carried to any reserve or credited to any
account however designed or otherwise dealt with on
behalf of the other persons. Where interest is received
by a solicitor on a client’s monies and is credited to the
client’s account in the solicitor’s books of the client
concerned or reinvested on further deposit on behalf
of the client a liability now arises to make immediate
payment of withholding tax within seven days of
the relevant transaction in the solicitor’s books in all
cases where the client is a non-resident.
The attention of members of the Bar is drawn also to
the penalties for breach of these provisions.
PDR 2013, PARAgRAPh 92 - CAPitAL
ALLoWAnCeS AnD DeDuCtionS on
LAW BookS [MoDifieD]
A. Capital allowances on lawyer’s library
[Formerly PDR 1989, Chapter 7, para. 20]
On representations made by the Law Society,
members are informed that the Commissioner of
practising lawyers are regarded as ‘plant’ and capital
allowances are claimable on them following Munby v
Furlong, [1977] 2 All ER 953. Such capital allowance
can be claimed under section 19 of the Income Tax
General
With regard to periodicals and journals, the present
practice of recognising them as revenue expenditures
will continue. Expenditure incurred in purchasing
replacement volumes and editions may also be treated
as revenue expenditure provided that the replaced
volumes and editions have not been granted capital
allowances.
[Afternote: Refer to Sections 19 and 19A of the
Income Tax Act.]
B. Deduction from income tax on Purchase of
Law Books
[Formerly PDR 1989, Chapter 7, para. 21]
It was stated that deduction from income tax was
allowed in the case of replacement of law books, but
not for the purchase of new law books under section
Income Tax Act (Cap 134, Rev Ed.
not been claimed as capital allowances under sections
PDR 1989, ChAPteR 7, PARA. 22 –
viSiting SiLkS – tAx LiABiLiy PDR 2013, PARAgRAPh 95 - WiLLS -
[RePeALeD] inQuiRy if Any MADe [MoDifieD]
[Society’s Note:
IRAS has informed that with effect from 3 May 2002,
the income/fee derived from services performed in
subject to:
professional elects to be taxed on net income.
NRP would include foreign experts who are either
invited by government bodies, statutory boards or
private organizations to impart their technical know-
how or expertise in Singapore, Queen’s Counsels,
consultants etc.
You may wish to visit IRAS website for more
information on the withholding tax and the tax
obligations of the payer.
http://www.iras.gov.sg/irasHome/page.aspx?id=822
In addition, please note that the income derived on
or after 3 May 2002 by a non-resident arbitrator for
arbitration work carried out in Singapore is exempt
PDR 2013, PARAgRAPh 93 -
ConfiDentiALity of LAW SoCiety
CiRCuLARS
[Formerly PDR 1989, Chapter 7, Para. 23]
Members of the Bar are reminded that the Law
Society’s circulars are private communications
between the Law Society and its members. They are
not, save in exceptional cases where the Council so
resolve, intended for general publication and should
not be released by members of the Bar to the Press.
PDR 2013, PARAgRAPh 94 -
RePReSentAtionS MADe By the LAW
SoCiety
[Formerly PDR 1989, Chapter 7, para. 24]
Members of the Bar are reminded that representations
for closed consultations made by the Law Society are
obtaining the necessary permission from the Council.
[Formerly PDR 1989, Chapter 7, para. 27]
Members of the Bar are asked to note that as letters
enquiring whether a deceased person when alive had
made a Will are becoming so frequent, and with a
view to saving time, the absence of any replies to such
enquiries after a reasonable period should be taken to
mean that the deceased person had not made a Will.
Wills - information Re:
It is Customary for solicitors who have been instructed
to act in the estate of a deceased person to circulate
Members may place notices on information on Wills
in the Singapore Law Gazette’s section on Notice –
Information on Wills.
[Society’s Note: To place a notice in the
abovementioned section of the Singapore Law
Gazette, please write to the Publications Department
at the Law Society of Singapore with the deceased
payment of S$85.60 per notice made in favour of
‘The Law Society of Singapore’. All submissions
must reach the Publications Department by the 5th of
the preceding month of publication.]
60

PDR 2013, PARAgRAPh 96 - tRADe
MARkS & CoMPAny nAMeS [MoDifieD]
[Formerly 1989 PDR, Chapter 7, para. 28]
The Registrar of Companies does not consult the
relevant Trade Marks Index kept by Intellectual
applications for a proposed new company name and
the acceptance of a particular name is not an indication
that no trade marks rights exist in it. Applicants are
therefore advised in their own interests to avoid
possible expense and inconvenience by investigating
the possibility that others may have trade mark
rights in the names – or parts of such names – they
require before applying to the Registry of Companies.
Searches may be made at the Registry of Trade Marks
and Patents.
PDR 2013, PARAgRAPh 97 - Phone
etiQuette [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 29]
It is a rule of etiquette that when a solicitor calls
another solicitor on the telephone, the person making
the call should be ready to receive the person called
when the latter answers. Persons who are called should
not be kept waiting on the line until the person calling
comes on the line. However, this rule need not be
followed in cases where it is known that the member
called may only be reached through the intermediary
of a secretary, in addition to the operator.
[Afternote: Refer to 2011 Guide P71 Paragraph
1]
PDR 2013, PARAgRAPh 98 - ChARity
PRoCeeDingS [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 30]
Letter dated 7th August 1984 from the Attorney-
General’s Chambers, Singapore, which is reproduced
below for the attention of all members of the Bar.
“1. Notwithstanding that the Charities Act 1982
as been in force since 1 January 1983, charity
proceedings are still taken in the court without
having regard to the Act, especially section
that no charity proceedings relating to a charity
shall be entertained or proceeded with in any court
unless the taking of the proceedings is authorised by
order of the Commissioner of Charities. As a result
parties, including the Attorney-General, are
61
General
required to appear before the Court in charity
proceedings which obviously could not be
entertained or proceeded with in the court in view
waste of time and expenses to the parties involved
in the proceedings.
2. I am sure you would agree that the situation is
unsatisfactory and should not be allowed to
continue.
3. I shall therefore be grateful if you would draw the
attention of members of your Society to the
provisions of the Charities Act 1982, especially
those relating to the taking of charity proceedings.”
ATTORNEY-GENERAL’S CHAMBERS
PDR 1989, ChAPteR 7, PARA. 31 -
Mentioning CASeS [RePeALeD]
PDR 2013, PARAgRAPh 99 - teLex AnD
fACSiMiLe ChARgeS [MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 32 and 32(a)]
Members of the bar are informed that the Council has
ruled that IDD, telex and facsimile expenses can only
be recovered as “disbursements”. Please note that no
surcharge introduced on any of these items is allowed
as a disbursement.
The Council feels that there is a need to standardise
charges for faxes especially in the case of overseas
faxes because:
telephone rates applied to the time the IDD line is
occupied in making the fax. SingTel’s measurement
of such time, however, often varies with the
sender’s estimates.
with the time the fax is sent.
General

For instance, there is nothing improper for the

out about halfway through the following month
and identifying each fax charge in the bill and
time-consuming business.
manager, accountant or cashier of a law practice to
sign a letter or document on behalf of the law practice
provided he or she uses his or her own name and gives
his or her proper designation. This practice extends to
the issuance of a law practice’s accounting receipts.

[Afternote: Refer to 2011 Guide, P184, Paragraph 2]

will enable him to do so.
The Council has, upon the request of members,
reviewed this practice direction and makes the
following recommendations:-
PDR 2013, PARAgRAPh 101 - tRAnSfeR
of CLientS’ MonieS on DiSSoLution
[MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 37]

In the event of dissolution of a law practice, all

Black and Local Overseas should be refunded or dealt with in accordance with
White or Paper Recommended Recommended the instructions of the clients. No member of the
Colour Size Fax Charge Per Fax Charge Per dissolved law practice is entitled to retain clients’
Faxes monies without the permission of the clients.

Black and
A4 $0.15 clients’ instructions should be sought regarding such
White Fax 50% of distribution.
SingTel’s
Colour published rate [Afternote: Refer to 2011 Guide, P70, Paragraph 1]
A4 $1.00
Fax
RuL/2/1996 - LegAL CoStS foR the
PRePARAtion of A StAtutoRy
actual amounts as invoiced by SingTel, he/ DeCLARAtion fRoM A venDoR of A
she is always entitled to do so. PRoPeRty [RePeALeD]

PDR 2013, PARAgRAPh 102 - SoLiCitoR

as disbursements. on ReCoRD not entitLeD to RefuSe
SeRviCe of DoCuMentS [ReiSSueD]
PDR 1989, ChAPteR 7, PARA 33. - fiRMS’
nAMeS [RePeALeD] [Formerly Council’s Ruling 3 of 1996]

[Society’s Note: Refer to Rule 7 of the Legal
solely of initials, but may include the initials or part
of the initials of any existing or former proprietor or
Solicitors on record are not entitled to refuse
acceptance of service of any documents. They may,
however, apply to strike off, expunge or in any way
deal with the dilatory aspect of the service or the
Service by fax is by consent only and service can be

PDR 2013, PARAgRAPh 100 - Signing
the nAMe of the LAW PRACtiCe
[MoDifieD]
[Formerly PDR 1989, Chapter 7, para. 34]
solicitor on record if the solicitor refuses to accept
service.
[Afternote: Refer to 2011 Guide, P73]

Generally, only a practising solicitor may sign

the name of the law practice in a professional
communication. However, an unauthorised person
can sign on behalf of a law practice so long as he or
she does not sign in the name of the law practice.

62

PDR 2013, PARAgRAPh 103 - eQuity in
Lieu of feeS
A. general Considerations for anArrangement
to Accept equity in Lieu of fees
[Formerly PD/1/2000]
introduction
The Council of the Law Society has been requested
to give guidance on the issue of members accepting
equity in lieu of fees. This was referred to the Ethics
Committee, which studied the guidance standards/
opinions of the Law Society of England & Wales
and the American Bar Association before making its
recommendations to the Council. In making these
recommendations, the Ethics Committee considered
the fact that circumstances in Singapore differ in
many respects and as such, the rules and guidance
standards of other jurisdictions, while informative, do
not necessarily apply in the Singapore context.
After careful consideration, the Council of the Law
Society has accepted the recommendations of the
Ethics Committee and makes this Practice Direction
of the Council, which takes effect from 15 June 2000.
The expression “Law Firm” in this practice direction
includes a solicitor, a sole proprietorship, partnership,
law corporation and its directors, shareholders or
employees.
a) What is an arrangement to accept equity in
lieu of fees?
It is an arrangement where a client offers and a Law
Film accepts shares or share options in the client
company itself or in any other company owned
by the client either in full satisfaction for legal
services provided by the Law Firm or as part of the
remuneration for such services. Subject to the matters
set out below, in principle, Council does not see any
objection to a Law Firm accepting equity in lieu of
fees for legal services provided by the Law Firm.
b) issues a Law firm should consider when
accepting equity in lieu of fees
Council recognises that the pressure to accept equity
in lieu of fees is not self-motivated but rather requested
for by certain clients. It is a matter, which involves
very careful consideration with full recognition of
the commercial risks involved apart from any ethical
considerations. The Law Firm will have to consider,
inter alia, the following issues:
1. Contingency fee arrangements.
63
General
2. Overcharging.
1. Contingency fees
1.1 A distinction must be drawn between
contentious and non-contentious work. There
is no prohibition against contingency fee
arrangements for non-contentious matters and
as such a Law Firm may accept equity in lieu
of fees for non-contentious work, even if
doing so amounts to a contingency fee
arrangement.
1.2 However, in contentious matters, a statutory
prohibition exists by virtue of Section 107 of
the Act. A Law Firm cannot enter into
an agreement to accept equity in lieu of fees
in a contentious matter where such an
agreement amounts to a contingency fee
arrangement. Whilst not all agreements
to accept equity in lieu of fees are necessarily
contingency fee arrangements, the Law Firm
arrangement with the client amounts to one.
1.3 One of the factors which may give rise to a
contingency fee arrangement is where the
value of the shares or share options given to
the Law Firm depends upon the successful
outcome of the matter on which the Law Firm
is instructed to act. It is obviously not possible
would give rise to a contingency fee
agreement. Each case would depend on its
own facts.
1.4 An agreement where the acquiring of shares
is contingent on the outcome of a contentious
matter or where the shares are themselves
the subject matter of the litigation, would
amount to contingency fee arrangement under
Section 107 of the Act.
1.5 In addition to the above, Council reminds
of the Act in relation to the law of maintenance
and champerty.
2. Overcharging
2.1 A Law Firm must consider the requirement
of reasonableness of any fee arrangement
whether in contentious or non-contentious
matters. The equity that a Law Firm receives
General
in lieu of fees must be reasonable. Section 109
of the Act refers and particular attention is
of the Act.
2.2 In determining reasonableness the following
factors, inter alia, should be considered:
whether the shares are traded publicly at
the time of the fee agreement and if the s
hares are not traded, the probability of
such shares being publicly traded in the
terms which may affect the value of the
2.3 Council notes that there is no judicial
guidance as to whether the Courts would look
at the value of the shares/share options at
the time these are granted to the Law Firm
or their ultimate value. This uncertainty could
have a bearing on the outcome of taxation
proceedings under Section 109 of the Act or
when assessing the reasonableness of the
agreement to accept equity in lieu of fees.
2.4 It would therefore be prudent that any
agreement between a Law Firm and client for
equity in lieu of fees should be in writing. This
would reduce the risk of challenge that the
agreement was unfair and/or unreasonable.
2.5 The risk of challenge will also be reduced if
the client is advised to obtain independent
legal advice on the terms of any proposed
agreement. At the very least the Law Firm
should suggest to the client that they should
consider taking independent advice and the
reasons for doing so. Council notes that
liable for failing to advise their clients to
obtain independent legal advice before
entering into such arrangements.
3.1 The shareholding in the company may affect
the future professional dealings between
the Law Firm and the client. The shareholding
may put the Law Firm in a position of
may have to consider if it can provide
impartial representation or advice to the
client. Council notes that the risk of potential
greatest concern in other jurisdictions and
has, in some cases, given rise to litigation
3.2 Where a Law Firm agrees to accept equity in
lieu of fees, it should ensure that by doing so
it does not thereby put its commercial interests
above the interest of the client. The Law
Firm should not allow its judgement,
objectivity and loyalty to the client to be
compromised in any way by reason of its
equity involvement.
3.3 The acceptance of a non-executive
directorship in the company is not prohibited.
Again, in view of the equity participation, a
Law Firm including individual members of
the Law Firm will have to consider issues of
3.4 The Council would discourage a Law Firm
from receiving a substantial share ownership
in the company. This will potentially cause a
of interest are relevant and should be carefully
considered.
the Law Firm should ensure that there is no risk of
c) other Matters
The Law Firm should also bear in mind the prohibition
This prohibition would apply equally to shares
received by the Law Firm in lieu of fees. Council
would therefore prohibit a Law Firm from holding its
equity ownership of shares received in lieu of fees in
a separate or distinct investment partnership/company
Nothing herein will prohibit a Law Firm from selling
any shares received in lieu of fees to any third party for
valuable consideration in an arm’s length transaction.
The Law Firm should also carefully consider the
64

income tax and GST implications of receiving equity
in lieu of fees.
[Afternote: Refer to 2011 Guide, P132]
B. forming of holding Company to hold and
Receive equity ownership taken by the
firm in Lieu of fees
[Formerly PD/2/2000]
1. This Practice Direction takes effect on 24 August
2000.
on 15 June 2000 for the guidance of members on
the issues to be considered when accepting equity
in lieu of fees.
3. The Law Society’s Ethics Committee was
recently requested to give guidance on the issue
of members forming a holding company to hold
in lieu of fees and whether to do so would amount
members forming such a holding company purely
as a vehicle to hold equity received in lieu of fees
subject to the following:
4.1. All the shares in the holding company must
solicitors who have valid practising
company must also be solicitors who have in
4.2. Solicitors who have valid practising
in lieu of fees (to be vested in the holding
4.3. The above requirements must be complied
with at the time the agreement to accept
equity in lieu of fees is entered into and when
the entitlement to receive such equity,
pursuant to the agreement, arises.
5. Members should make appropriate arrangements
to comply with the above in the event of a member
ceasing practice and/or upon death.
[Afternote: Refer to 2011 Guide, P135-136]
65
General
PDR 2013, PARAgRAPh 104 - uSe of
CReDit CARDS
a) Agreements for use of Credit Cards for
Payment of Solicitor’s Bills of Costs
[Formerly PD/1/2001]
1. This Practice Direction takes effect from 1
October 2001 on the use of credit cards for the
payment of solicitors’ bills of costs. The Council
reviewed the retail agreements of MasterCard
and Visa to ensure that the terms of their
agreements do not breach any of the provisions of
the Act and the rules made thereunder.
2. The Council reviewed the retail agreements of
Visa and MasterCard to address the problems
service charges. The terms agreed with
MasterCard and Visa are described below.
2.1. Members are reminded to review any
agreement offered by other credit card
companies to ensure their compliance with the
rules of the profession.
2.2. You may circulate this Practice Direction to
your Bank when communicating with them
on the terms of the agreement you wish to enter
with them.
3. Standard terms Agreed with Credit Card
Companies
Visa
“The solicitor agrees that the Bank may impose a
service charge of xx%(or such other rates as may from
all sales vouchers presented for payment
The solicitor shall not without the written consent
of the relevant Cardholder, sell, purchase, provide,
disclose or exchange credit card information,
including, without limitation, details of cardholders,
or information regarding them or their transactions, or
regarding the credit card scheme, howsoever obtained
and whatsoever the form the same shall take, to any
third party (other than to the solicitor’s agents for the
sole purpose of assisting the solicitor in his business, or
the Issuing Bank, Acquiring Bank or Visa International
such disclosure is required by Law.”
General
MasterCard PDR
APPointMent of A SoLiCitoR oR A
“1. The solicitor will within xx bank business days PeRSon eMPLoyeD By A SoLiCitoR
present all sales vouchers to the acquiring bank to ACt AS BAiLiff unDeR SeCtion
which will arrange for the solicitor’s bank to be 15A of the SuBoRDinAte CouRtS ACt
credited with the full amount for such sales (CAP. 321) [MoDifieD]
vouchers.
2. The acquiring bank will debit the solicitor with the
undermentioned items:
payments made in respect of sales vouchers
presented for payment, in the preceding xx
days/weeks.
at the rate of xx% per annum from the due
date until the date of payment on any sum due
by the solicitor.
3. Any billing information cannot be released without
the consent of the cardholder.”
[Afternote: Refer to 2011 Guide, P162-163]
b) Arrangement for Deduction of Merchant
Discount
[Formerly PD/1/2002]
The Council had published, in the November 2001
of credit cards for the payment of solicitors’ bills of
costs. The Council has received feedback that under
the acceptance process as practiced by all merchant
banks in Singapore, the merchant discount rate
law corporation will be paid its bill minus the agreed
MDR.
In view of this accepting process, the Practice
for that transaction by the acquiring bank and $2 be
retained by the bank. The Council will not view this as
You may circulate this Practice Direction to your bank
when communicating with them on the terms of the
agreement you wish to enter into with them.
[Afternote: Refer to 2011 Guide, P163-164]
2013, PARAgRAPh 105 -
[Formerly PD/2/2004]
1 This Practice Direction takes effect on 16 July
2004.
2 The Registrar of the Subordinate Courts has
informed Council of his intention to exercise his
power under section 15A of the Subordinate Courts
authorise
a solicitor or a person employed by a solicitor to
exercise the powers and perform the duties of
a bailiff during such period or on such occasion
and conditions as the Registrar may determine.”
(“the Scheme”)
3 The Registrar has also informed Council that
changes would be made to the Rules of Court and
a practice direction would be issued shortly.
4 The Council upon careful consideration and
deliberation of the issue has passed this practice
direction that members must comply with when
carrying out of the functions as bailiff, if so
authorised by the Registrar.
Note: In this Practice Direction, any reference to
members includes their employees duly authorised by
the Registrar to carry out the functions as bailiff.
5 Professional indemnity
Members are advised that The Law Society of
Singapore’s Compulsory Professional Insurance
Indemnity Scheme does not cover a member or any
person employed by a law practice in their exercise
of the powers and performance of their duties as a
bailiff.
Members are urged to obtain their own professional
insurance cover for their practices.
6
Members should be mindful of their ethical duty not
of interest. Members’ attention is drawn to the PCR,
in particular Rules 25 to 31 therein.
To preserve independence of the solicitor, Council has
decided that a member cannot act as a bailiff under
66
 General

section 15A of the Act to execute the judgment of a Applicable Law

client of his practice. Accordingly, any member or
staff of the law practice acting for a judgment creditor This PD recognises that in the provision of professional
cannot be appointed as a bailiff under section 15A services, lawyers may inadvertently assist or facilitate
to execute the judgment obtained by that judgment criminals or terrorists in their activities or their cause
creditor. if lawyers act on instructions of clients without
making due and appropriate enquiry on the identities
7 of their clients and the purpose of their transactions in
breach of the following laws:
Members authorised to act as a bailiff under section
15A of the Act to execute the judgment of a judgment
creditor, should be mindful of their duty to maintain in

and the execution thereof. Members’ attention is

drawn to Rule 24 of the PCR.

8 Costs
Members must familiarise themselves with these laws
which prohibit money laundering and the funding of
Notwithstanding the application of section 15A of the
terrorists and Rules 11D to 11H of the PCR, which
Act and the Rules of Court, members are reminded
took effect as of 15 August 2007 (collectively, the
that contingency fees are expressly prohibited by
section 107 of the Act and Rule 37 of the PCR.
on the summaries of the enactments and the Rules
annexed to this PD (respectively as Annexure A and
Members should not render any bill, in relation to
any work done under this Scheme, which amounts to
salient features of the enactments and the Rules.
gross overcharging that will affect the integrity of the
profession. the Scope of this PD
9 Proceeds of Sale This PD sets out directions on how a lawyer/law
practice may apply Rules 11D, 11E,11F, 11G and 11H
Members are reminded that the proceeds of sale are and undertake steps for transactions with heightened
not to be paid into their clients’ accounts as these are

All proceeds of sale are to be paid to the Subordinate Members must always be vigilant and undertake
Court’s Bailiff’s Account. checks:
PDR 2013, PARAgRAPh 106 - PRevention
of Money LAunDeRing AnD the
funDing of teRRoRiSt ACtivitieS

[Formerly Council’s Practice Direction 1 of 2008] practice is being used for money laundering/

This Practice Direction of Council takes effect

from 15 January 2008 and supersedes the Practice
Direction of Council issued on 15 August 2007 on the
prevention of money laundering and the funding of
terrorist activities.
introduction
funds of their client or the veracity/adequacy of
about the veracity of the information given to
the law practice for transactions especially when
instructed to establish business relations or carry
out an occasional transaction.

with consent a publication known as “The Anti Money
Laundering Manual” published by AFP Consulting
In this PD, a reference to a “Part” and “Paragraph” is
a reference to a part and paragraph of this PD.
Council’s Power of inspection
4. The Council has the power to randomly carry
out inspections of law practices to determine their
compliance with Rules 11D to 11H (See Rule

67
General
Annexures to this PD
Click on the following links to access the annexures
to this PD:
Annexure A – a summary of the laws applicable property. The objective of “placement” is to get the
in Singapore to combat money laundering and
Annexure B – a summary of Rules 11D to 11H.
Duty to Report Suspicious transactions
6. Members must understand their statutory duty
to report suspicious money laundering transactions
under section 39 of the CDSA and Rule 11G.
7. Rule 11G enacts that a lawyer or a law practice
which knows or has reasonable grounds to suspect
CDSA “shall” disclose the matter to the CAD or
of a suspicious transaction report. For information
on lodging a suspicious transaction report, visit the
protection from criminal and civil liability for
breach of any restriction on disclosure of
information if suspicions are reported even if the
precise underlying criminal activity is not known
and regardless of whether an illegal activity had in
fact occurred.
CDSA enacts that when a lawyer submits a
suspicious transaction report he is not required
to provide any information which is protected by
solicitor and client privilege.
A. What is Money Laundering
which criminals attempt to conceal the true origin
and ownership of the proceeds of their criminal
activities. If undertaken successfully, it allows
them to maintain control over these proceeds and,
ultimately, to provide a legitimate cover for their
the three Stages of Money Laundering
11. The process of money laundering is carried out in
stages, in the following order:
Placement
This is the physical disposal of proceeds (usually
payment into a lawyer’s client account to purchase a
cash into the non-cash economy.
Layering
This is the process of separating illicit proceeds from
the sources of crime, by creating complex layers of
trail, thus providing the anonymity. For instance, the
money launderer client may instruct his bank to pay
the “dirty money” in his account to his lawyer who,
in turn, is instructed to make a series of payments
to various parties overseas, in various jurisdictions
and/or in multiple commercial transactions (e.g.
of “layering” is to make the detection of the “dirty
trail and to break the link between the criminal and
his/her proceeds of crime.
Integration
“dirty money” into the legitimate system as “clean”
or legitimate money (hence having successfully
the money laundering client to use his cash-rich
account in a bank to buy over a successful business.
The objective is to move the “dirty money” into
the legitimate economy in such a way that no one
suspects its origin. This is the ultimate objective of
every money launderer.
B. Rule 11D – knowing your Client
practice shall implement “reasonable measures”
to ascertain the identity of a client before accepting
instructions to act in any matter.
How client identity is established is set out under
Part E.
13. The duty of a lawyer/law practice is to identify and
then verify the identity of a client before starting
work on any matter.
14. The identity
reliable, independent data/information at the
beginning, before the solicitor-client relationship
68

is established. If a law practice is instructed on
as soon as reasonably practicable verify the client’s
identity in the manner required by Part E.
natural person, a lawyer or law practice must take
reasonable measures to identify the natural persons
that own and control the client. The only exception
ministry or department of the Government, an organ
of State or a statutory board or a public company
listed on a securities exchange or a recognised
securities exchange within the meaning of the
16. Therefore, if a law practice has a secretive client
who is reluctant to provide evidence to verify his/
her identity, then the law practice must either
refuse the retainer or cease to act.
17. Lawyers/law practices should explain to clients
before accepting instructions the compulsory
checks which they are required to undertake to
establish their identities in their warrant to act or
18. A law practice can create a standard form for use
by their lawyers/support staff to indicate when and
and information was checked and obtained to
satisfy the Rules and this PD.
Reliance on third Parties to Carry out Client
19. A law practice may rely on a third party/
intermediary to carry out a client identity check if
the 4 requirements set out below by this PD are
met. Examples of intermediaries or third parties
institutions.
The four requirements are as follows:
party/intermediary it intends to rely upon,
whether in Singapore or abroad, is subjected
to and supervised for compliance with
anti-money laundering and prevention of
recommendations set by the Financial Action
measures in place to comply with those
requirements. (FATF is a worldwide body
consisting of member countries including
Singapore which promotes polices to combat
69
General
by Council from relying upon. As of the date
precluded reliance on any third party/
intermediary.
be required or would want to obtain from the
third party/intermediary can be relayed to the
law practice by the third party/intermediary
and
willing to provide, without delay, upon
the law practices’ request, any document
obtained by the third party/intermediary
which the law practice would be required to
retain under the Rules or this PD.
20. When a law practice relies on a third party/
shall document the basis of its satisfaction that
the requirements set out in Paragraphs12
to 15 have been met except where the third
supervised by the Monetary Authority of Singapore
21. No law practice can rely on a third party/
intermediary to conduct on-going monitoring of
clients. For the avoidance of doubt, notwithstanding
the reliance upon a third party/intermediary, the
law practice shall remain responsible for
compliance with the Rules and this PD including
carrying out on-going monitoring of clients as
required by this PD.
instructions from Agents
22. When instructions are from an agent of the client a
lawyer/law practice must take “reasonable
measures” to ascertain the identity of the principal
client before accepting instructions (see Rule
requires a lawyer to ensure that an agent giving the
instructions has the required authority to do so
and in the absence of evidence of such authority, to
Determining the Principal and Agent
Relationship of a Client
23. In determining the principal and agent relationship,
General

a lawyer/law practice must establish the following:

the client intends to enter into.

These factors help a law practice evaluate if it is

at risk of being used for money laundering or

At Paragraph 28, a list of clients who qualify

and out. Such clients are considered low risk for money

agent and the principal client (as money

laundering often takes has no suspicion of money laundering or terrorist
place in transactions between
26. A law practice cannot avoid conducting a client
instructions from Professional Advisers identity check, as the same is necessary to
satisfy a law practice/lawyer that their client is not
24. When a law practice is instructed by another
professional advisor, the lawyer would not have use a risk based approach, as mentioned in
any right of direct contact with the client. When Paragraph 25, to determine the extent and nature
a lawyer is engaged by such a professional adviser of information required to establish and verify the
who has also agreed to pay the fees of the law clients’ identity under Rule 11D only when there
practice and instructs the practice to act in one of is no suspicion of money laundering or terrorist

type of Client
adviser to know the identity of their client and the
nature and purpose of the business transaction for 27. The factors to consider for the type of client that
which the law practice is instructed to give advice. may affect the risk of a lawyer/law practice being

C. A Risk Based Approach to “knowing your include:

Client” - When Can it Be undertaken
25. This Part D gives directions as to when a risk
based approach to checking a client’s identity can
be undertaken, that is, when a law practice can
adopt a risk-based approach in determining the
extent and nature of information required for it to
know its client. This Part must be read subject to countries with high levels of corruption or where
and Part G (which sets out directions when an
enhanced client due diligence check must be

“know your client” checks as it considers adequate

to effectively identify and verify the identity of any
client, a natural person appointed to act on the
client’s behalf or a natural person who has a
ontrolling interest in or that exercises effective
control over a client.
This PD sets out two factors that lawyers/law
practices must consider to make this decision,
namely:
unregulated persons.
Categories of Clients Who Qualify for
this PD
28. As a non-exhaustive guide, the following categories
check unless the lawyer or a law practice suspects
that the client is connected with money laundering

70
 General

(other than a holder of a moneychanger’s (i.e. funds are paid in the form of notes and
licence or a holder of a remittance licence,

they are subject to requirements to combat

element.
consistent with the FATF recommendations
30. The presence of the risk factors listed in Paragraphs
27 and 29 does not necessarily mean the client or
the transaction that you have been engaged to act
subject to mandatory compliance requirements for will involve a risk of money laundering or
and supervision for combating money

What this PD requires is that every practice must

have set internal procedures to check and
determine if the risk of such activity is high or low
and only if it is low may a lawyer/law practice

is subject to regulatory disclosure requirements 31. Therefore under this PD, every law practice must:

established outside Singapore subject to

requirements to combat money laundering
required under the Rules for at least 5years
the FATF recommendations and supervised
32. The document to record its decision to carry out a

the following:
MAS or incorporated or established outside
Singapore subject to requirements to combat

consistent with the FATF recommendations

client” measures undertaken to identify the
client.
information on the identity of the client and its 33. A risk based approach to checking your client’s
identity does not apply to reporting of suspicious
transactions under the CDSA which lays down
professionals who are subject to requirements to
suspicious transactions. The risk based approach
combat money laundering and terrorist
still requires a law practice and lawyer to undertake
on-going monitoring of clients and their retainers
recommendations and supervised for
so that the lawyer/law practice can identify and act
compliance.
on its suspicions.
type of transactions

29. The factors which may increase the levels of 34. To meet the standard of reasonable measures set
opportunities to facilitate money laundering or out in Rule 11D, one has to verify the identity of a
client by establishing:

independent source documents, data or

71
General
of reliable independent source documents,
by way of reliable independent source
control or ownership of a legal person/
arrangement if instructed by such a structure.
This may be by way of reliable independent
evidence except in the case of a ministry or
department of the Government, an organ of
State or a statutory board or public company
listed on securities change or recognised
securities exchange within the meaning of the
Securities and Futures Act
Introduction
35. A lawyer or a law practice will need to make its
assessments as to what evidence is appropriate to
ascertain the identity of his/its clients and may do so
on a risk-sensitive basis. A number of sources
which may help a lawyer or a law practice to make
that assessment are outlined below.
A lawyer or law practice however cannot avoid
conducting client due diligence but can use a risk
based approach to determine the extent and quality
of information required and the steps to be taken
to meet the requirements.
36. As stated at Part D Paragraph 25, a lawyer/law
practice can take a risk based approach to
determine the extent and quality of checks to
identify and verify a client, having regard to the
type of client and nature of the business
relationship/ transaction for which the lawyer/law
practice is engaged.
described at page 10 of this PD under the heading
“Corporate Clients”.
1) individual Clients - Singapore or foreign
Residents
Face to face meeting with a client
The evidence of identity described below can be
sight and taking a copy of the original identity card or
international passport or driving licence:
address of employer or, if self employed, the name
and place of the client’s business.
A lawyer or law practice is not required however to
reasonable grounds that an individual is nationally
or internationally known. In such a case a record of
or the law practice’s satisfaction about the individual’s
identity and address.
Inability to meet a client face to face
If the client is not resident in Singapore and is unable
true copy of the identity document which must provide
the information listed above.
Where the client does not meet you in person (for
example, where the client instructs the lawyer from
ensure that the client’s identity and particulars sent to
A lawyer/law practice must not accept a fax or
photocopied version of identity documents which is
2) Corporate Clients
Introduction
If a corporate entity is not a public or listed company as
reasonable measures to ascertain the identities of the
natural persons that have a controlling interest in or
exercise control over the corporate entity.
A lawyer /law practice must satisfy himself/ itself that
the client is in fact an entity which is duly incorporated
72

under the laws of the relevant jurisdiction in which it
of incorporation (however note the direction below for
and principal shareholders. Principal shareholders
are persons or bodies who own more than 25% of the
shares in the body.
A risk based approach to verify a corporate client’s
identity
As described in Part D, a lawyer/law practice can
apply a risk based approach when deciding on the
extent and nature of the enquiries to be undertaken
to obtain the information concerning the identity of
a client. This also applies to directors and principal
that there is little or no risk of money laundering
suspicions of the same, it may obtain information on
information available on the corporate client’s website
publicly known source that is reliable.
As a non-exhaustive guide, a lawyer or a law practice
is not required to verify the identities of directors
and principal shareholders of a corporate entity and/
or undertake further enquiries where the principal
shareholder of the corporate entity is another company
directions set out in Part D Paragraph 28.
Private companies incorporated in Singapore
For a Singapore registered private company, an
company is duly incorporated in Singapore and to
obtain the directors and shareholders and its registered
address.
The documents obtained from ACRA must verify
the identities of the directors and the principal
If the client is a subsidiary company of an existing
that it is up to date, then evidence of the subsidiary
will only be required subject to the check to verify
the identities of the directors and shareholders of the
subsidiary company.
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General
Nominee or bearer shareholders
If the checks show the principal shareholders of
the company are nominee or bearer shareholders, a
lawyer/law practice must determine if the nature of
the transaction or its knowledge of or location of the
client requires the lawyer/law practice to carry out an
enhanced client due diligence check to determine who
are.
This enhanced due diligence check will involve the
lawyer/law practice carrying out an evaluation of the
money laundering risk associated with the transaction
and the client. Please also refer to Part G for directions.
If a decision is made by the lawyer/law practice that
any enhanced due diligence check to determine the
identities of the holders of the nominee or bearer
shares is not required, then a written note on why that
Private and unlisted overseas companies
For overseas companies, the same particulars as
required for a Singapore registered private company
must be obtained. If you cannot obtain the necessary
documents from an equivalent body to our ACRA
in a particular foreign country, you can have that
person/body responsible in that foreign country for the
regulation of companies or by another professional.
As directed above, companies with nominee or bearer
shares could pose money laundering risk and if the
foreign company is incorporated in a country with no
regulations than those set by FATF, an enhanced client
due diligence described in Part G may be required.
If after applying the risk based approach, you decide
that there is no suspicion of money laundering or
3) Singapore Registered Partnerships and
Limited Liability Partnerships
Partnerships
The identity of the partner instructing the law practice
and one other partner must be established with
address of the partnership.
Limited liability partnerships
The identity of the partner instructing the law practice
must be established.
General
Singapore LLP is duly registered and its trading
address.
Overseas registered partnerships and limited liability
partnerships
The identity of the partner instructing the law practice
and one other partner must be established with
For an overseas LLP, a lawyer/law practice must
satisfy itself that the client is an entity duly registered
under the laws of the relevant jurisdiction and establish
the identity of the partner instructing the law practice.
As in the case of overseas companies, if a particular
foreign jurisdiction does not have an equivalent body
to our ACRA, you can have the partnership’s identity
foreign country that regulates partnership businesses
or by another professional.
A lawyer/law practice can also, after applying the risk
based approach, decide that there is no suspicion of
check.
4) trusts
Before acting for a trust, a lawyer/law practice must,
ascertain the identity and particulars of each trustee
the nature of the trust.
As trusts are convenient vehicles for a variety of
purposes, from tax planning, to criminal concealment
and money laundering, they are considered as “high
risk”. Please refer to Part G for further directions.
5) Attorneys
If you are acting for an attorney, you must identify
both the principal and the attorney.
A law practice must cease or refuse to act for a client
who gives a power of attorney in favour of any person
without any apparent reason and refuses to explain
why a power of attorney is given and/or is reluctant to
provide the identity documents of the attorney.
6) Singapore Charities, Clubs and Societies
If you are acting for a charity or a society, you must
check that the registration number for the charity or
society or club is correct. For charities, you check
with the Commissioner for Charity and for societies,
the Registrar of Societies.
before accepting the retainer
Members are reminded that charities do not fall within
of the natural persons that have a controlling interest
or exercise effective control over the charity must be
7) Singapore Co-operatives
If you are instructed to act for a co-operative society,
you must check the registration particulars of the co-
operative or check the same with the Registrar of Co-
obtain the names of the members of the committee of
accepting the retainer.
8) Management vorporations
If you are acting for a management corporation
of the MCST before accepting the retainer.
9) estates
If you are instructed to act for an estate, you must
deceased.
You must also obtain the relevant identity documents
to establish the identities of the executors or
administrators of the deceased estate and where
letters of administration or probate.
take reasonable measures to ascertain the identity
of a client as soon as reasonably practicable before
accepting instructions to act in the matter. If a law
practice/lawyer is unable to complete its client due
diligence measures as soon as reasonably
practicable, it shall not act for the client in
38. A law practice/lawyer can however establish
business relations with the client before completing
74

determines that the law practice can effectively
manage the risk of money laundering and
of the identity of the client is essential in order
not to interrupt the client’s normal conduct of
business and there is little risk of money
(For example, prior to the completion of
provide substantial advice, or draft any
transaction documents for the client, or
receive monies for the account of the client in
anticipation of completing the transaction or
receive monies for the account of the client
to transfer to any other party (other than
does not apply to a lawyer/law practice that
is in the course of ascertaining the legal
position of the client or performing its task of
defending or representing its client inor
concerning legal proceedings including
and
no suspicion of money laundering or
A lawyer/law practice should consider why there has
if such delay has been caused by the client.
Consideration should be given to whether that itself
gives rise to a suspicion which should be disclosed
e. Categorisation of Clients
39. A law practice must adopt the following four
categorizations of clients subject to a review of the
27 and there are no suspicions of money laundering
existing clients who have not been in contact
with the law practice for
years and who have not on those occasions
and
contact.
75
General
and a full “know your clients” check required by
the Rules and this PD must be done.
or director of the law practice can waive the full
“know your client” check subject to a risk
assessment of the client If there are no suspicions
is known to him/her and his identity has been
checked must be signed by the proprietor/partner/
the length of time the proprietor / partner or
director has known the client and the nature of the
referral to the law practice (for example, through
“know your client” details on the opening of a
new matter subject to a risk assessment of the
client as described above and provided the lawyer/
g. Circumstances When a Law Practice Must
Carry out enhanced Client Due Diligence
43. Set out below in Parts H and I are directions
when a law practice must pay attention not only
to the identity of a client but also check the nature
and purpose of the business relationships between
the client and other party to the transaction
instructed and/or source of wealth of their client.
A lawyer/law practice must also carry out enhanced
client due diligence whenever it has suspicions of
relation to higher risk clients such as non-resident
clients, legal persons or arrangements such as
trusts that are vehicles for holding personal assets
or companies that have nominee shareholders or
shares in bearer form.
This PD does not prescribe the enhanced client
due diligence checks to be carried out. Appropriate
checks a lawyer/law practice may consider are
the following:
the client matter.
General

h. Acting for a”Politically exposed Person”

provider.

52. The law practice must retain for no less than 5

years after the end of the matter the documents
by FATF as an individual who has been entrusted used to ascertain the identity of the client as
with prominent public functions in a foreign
country (for example, a head of state or
establishing the Source of Wealth of a
executive in a state owned company or important “Politically exposed Person”

53. A lawyer/law practice should normally establish

this PD.
45. Where the client is a PEP, a law practice must
obtain senior management approval to act for
such a client or when a client is subsequently found
the source of wealth of a PEP by asking clients
questions on the source of their funds and wealth.
For some types of such clients, their salaries and
sources of wealth will be publicly available.
i. the Dubious Client

management” so it is for each law practice to decide
who that will be in its practice. Senior management
may include a managing partner/director, head of
practice group and or the direct supervising
partner or director of the practice.
46. The law practice must next take reasonable steps t
o establish the source of wealth or funds of such a
client at the time of the instruction.
54. If a client is a known or suspected triad member,
introduced to the lawyer by any such persons and
where a lawyer or law practice has reason to
suspect that such a client may be associated with or
engaged in money laundering practices, then such
a client is dubious and under these circumstances,
a lawyer or law practice should not accept the
retainer.

47. The law practice must also check when instructed
and on an on-going basis the nature and purpose
of the business relationship the practice is
instructed to act for this PEP.
48. If a law practice is instructed to act for a legal
person or body and discovers that the person with
the controlling interest or effective control of the
J. Rule 11f - knowing your Client’s Business
Relationship
55. The Rules require a lawyer/law practice to obtain
“satisfactory evidence” on the nature and purpose
of the business relationship with the client in
the matter and any other party when accepting
instructions and on an on-going basis when

must take reasonable measures to establish the

source of funds or source of wealth of this person.
how to identify a “Politically exposed Person”

49. An acceptable process under this PD for a lawyer/

law practice to identify a PEP is to have regard
to information in its possession or which is
publicly known, so as to determine if the client is
a PEP or is a legal person or body controlled by company, corporation, partnership, society,
such a person.

50. A lawyer/law practice is not required under this

PD to conduct extensive investigations to establish of business having regard to the complexity of
whether a person is PEP. the matter, quantum involved any apparent
economic or lawful purpose of the matter and
51. If a law practice has reason to suspect a client is
a PEP, it can use an Internet based search engine
for the purpose to obtain news or information 56. The requirements to know your client’s business
or decide if it considers it appropriate to conduct
an electronic search through a reputable

76

arise as these are common types of transactions
when lawyers could inadvertently assist or
facilitate criminals or terrorists in laundering
activities.
obtaining Satisfactory evidence as to the
nature and Purpose of a Business Relationship
57. A lawyer/law practice must take a broad view of
the term “business relationships” as enacted in the
Rules to be inclusive to cover both the relationship
between the lawyer and his client and between
his client and other parties to the transaction/
five types of Matters under Rule 11f(1)
is to satisfy himself that the practice has enough
information to know the nature and purpose of the
business relationship of a client and other party
to the transaction for which the practice is
instructed to act. Such information must be known
not only at the time of instruction but on an on-
going basis as the matter proceeds under his care
or that of the law practice. There can be changes
to instructions and/or changes to the relationship
between the client and third party that could give
rise to real suspicions or risk that the law practice
activities.
59. Therefore information obtained by the lawyer/law
practice to determine if there is any risk/threat of
being used to launder the proceeds of crime or
fund terrorism activities. A law practice then may
have to decide if it should cease to act and if it
transaction report under section 39 of the CDSA.
Acquisition, Divestment or Any other Dealing
of Any interest in Real estate
to check the client’s business relationship
whenever there is any acquisition or divestment
of real estate or any other dealing with any interest
phrase “any other dealing of any interest in real
estate” in the Rules a lawyer must take steps to
know the client’s business purpose and relationship
whenever any interest in real estate such as a lease
or licence or any equitable interest is granted.
77
General
transactions will arise when large cash payments
are made for the purchase of the interest in land
whose value is far less, or the method of funding
is unusual such as funding from a third party who
is not a relative or known to the buyer, or there is
an absence of any logical explanation from the
parties why the property is owned by multiple
owners or by nominee companies. Multiple
ownerships could be sophisticated money
laundering vehicles to disguise the true owner and
or confuse the audit trail.
Managing Client’s Money, Securities or other
Assets or Bank, Savings or Securities Accounts
check the business relationship if a lawyer/law
practice is requested to manage client’s moneys
or other assets or accounts. Members are
reminded that under the SAR and Legal Profession
to accept payments into his client account on
behalf of a client or accept cash or deposit money
with his practice.
The directions to prevent a client account of a law
practice being used to launder money are set out
in Part H.
Creation of a Legal entity or Legal
Arrangement or Acquisition, Merger
or Sale or Disposal of a Business entity
practice to be alert that the formation, merger,
acquisition of any legal entity or arrangement
including a company, corporation, partnership,
society or trust or the purchase and sale of
companies/businesses, its assets or shares and
trusts is a common method of laundering the
proceeds of crime or the services they provide
may constitute or facilitate a dealing with a
terrorist’s property.
64. A company structure is particularly an attractive
vehicle for money launderers because of its
ability to obscure true ownership and protect
assets of the entity at little expense. Lawyers/
law practices undertaking company/commercial
work must carefully consider, on the basis of
risk, the level of information they require before
accepting instructions for the creation, operation
or management of a company or acquisition,
merger, sale or disposal of a company, trust or
other business entity particularly if instructed
to form a company or business entity in a foreign
General

country. The law practice must consider if it deduction from wages and the scheme rules
requires information on the purpose of the do not permit the assignment of a member’s
company trust or charity or why a certain
structure has been proposed to set up the company
or trust or legal entity. It will be particularly
important to clarify with the client the reasons for or substantial association with any transaction
the creation of a company or business in a foreign
country.
65. Lawyers/law practices must take particular there is no acquisition, divestment or any
care and exercise heightened scrutiny when other dealing or management of any moneys,
dealing with off-shore trusts which are registered property, assets, securities, bank, savings
in tax haven countries with strict banking secrecy or securities account with the client and any
that do not have requirements to combat money

with the FATF recommendations and supervised or letters of administration as a personal

for compliance.

a decree of nullity or divorce or custody /access of

directions for compliance by a lawyer/law
practice are set out in Part P.

types of transactions Which Qualify for

Relationship” Checks
exceed S$20,000.
66A.When a law practice is instructed to act for
any other type of matter other than that described k. Duty to Carry out on-going Due Diligence
in Rule 11F, a lawyer/law practice may undertake
68. Under this PD, a lawyer/law practice must conduct
relationships” and transactions checks as it deems on-going monitoring of a business relationship on
an appropriate risk basis by:
instructed to act, provided that the lawyer/ law
practice has no suspicions of money laundering
throughout the course of the retainer(including

67. As a non-exhaustive guide, the following ensure that the transactions are consistent with
business relationships and transactions qualify for the lawyer/law practice’s knowledge of the
client, his/their business and overall risk
relationships and transactions unless a lawyer/
law practice suspects that the transaction is
connected with money laundering or terrorist
that may suggest money laundering or terrorist

intellectual property rights, including but

not limited to trade mark, patents and
registered designs in Singapore or elsewhere
recordals of registrable transactions and the
superannuation or similar scheme that
where contributions are made by way of
the client due diligence process is kept up to
date and relevant particularly for higher risk
categories of clients and business relationships
or as described in the Rules and this PD.
L. Law Practices to establish Policies,
Procedures and Systems to implement the
Rules and Council’s Practice Direction
69. To ensure that it has “reasonable measures” to
stablish client identity, a law practice must develop
internal policies, procedures and controls,

78

including adequate management controls set by
the proprietor, partners or directors of the practice
to implement this PD. The procedures and controls
set should be audited by the law practice to ensure
they are carried out by staff and lawyers.
70. Parts C, D, H and I set out requirements when t
he law practice must carry out what is described
as “enhanced” client due diligence at the time of
instruction and monitored on an on-going
basis. These are when the client is a PEP or is a
a country which does not apply/partially apply the
FATF recommendations or when the law practice
is instructed to act for a matter that fall within the
terms of Rule 11F or it receives cash of more than
S$100,000 to the client account or the transaction
gives rise to the suspicion of money laundering/
71. A law practice must put in place systems,
procedures and controls to be able to determine the
above risk factors before proceeding with the
client’s instructions and ensure that the required
enhanced client due diligence is carried out or
the client’s source of funds is established or senior
management approval to establish a client
relationship is obtained as required by this PD.
72. A law practice must also have on-going staff
training on the rules of practice to combat money
laundering. One way to ensure on-going staff
training is for lawyers and law practice staff to
attend the Law Society’s continuing professional
development training programmes in this area.
M. Money Laundering threats from new and
Developing technologies
73. Lawyers/law practices must pay attention to any
money laundering threats that may arise from new
or developing technologies that favour anonymity
of identity of persons. Law practices must take
measures to implement policies and procedures to
prevent their use in money laundering schemes.
74. Therefore, systems, procedures and controls of a
law practice must be reviewed from time to time
to take into account any money laundering threats
that can arise from new or developing technologies.
n. Record keeping, Retention and
ompliance Procedures
75. Lawyers/law practices must retain documents
used to ascertain client identity records under Rule
11H for at least 5 years after the last transaction is
completed. It would also be prudent for law
practices to keep evidence of the enquiries they
79
General
made on identity and the responses they obtained
from clients. For example if money or securities
are held, law practices must retain the documents
which establish the identities of the legal and
or deposited.
76. In relation to the 5 matters under Rule 11F on
which lawyers must raise queries on the nature
and purpose of the business relationship, the
practice must retain the documents to establish the
identity of the client and the documents to establish
the intended purpose and business relationship
between the client and third party of the transaction
77. These documents are to be given to competent
authorities such as the police and Council when
it carries out an inspection under Rule 11l (see
must be produced subject to refusal of disclosure
of information/documents if it involves a breach
of solicitor and client privilege recognised under
section 128 of the Evidence Act
o. Client Account and Cash
78. This PD requires that a lawyer/law practice must
not accept payments in actual cash(that is, funds
more than S$100,000 into its client account for any
one transaction without the law practice
determining the source of funds of the client.
79. For each client, a lawyer/law practice must also
make a risk assessment if the practice should
accept any client’s money in a client’s account
for which the lawyer/law practice does not know
the source of funds.
80. A law practice’s client account is an attractive
means for money launderers in the “layering”
process as described in Part B. Lawyers/law
practices must always ensure a client’s account is
used for genuine legal transactions.
81. Lawyers/law practices must be suspicious when
arge sums of money are to be paid by cash into their
client account when there is no apparent legal
reason to do so. This can occur when a client
requests to retain large sums for himself/itself,
pending instructions in the absence of a proposed
transaction on which the law practice has been
engaged to act for or in his/its behalf or if the
client requests the lawyer/law practice to serve
which is not connected with any transaction on
which the law practice has been engaged to act for
the client or in his/its behalf.
General
82. The Rules require a lawyer or law practice to
refuse to open a client’s account in the name
P. Suspicious transactions (“Red flag”
transactions)
83. A transaction is suspect if it there is no apparent
regard to the following factors:
the client.
the matters a lawyer/law practice must check
when instructed to act. A lawyer/law practice
must not only check the identity of the client
but must also obtain evidence to satisfy itself as
to the nature and purpose of the business
relationship entered into by the client and any
other party to the transaction for which the
practice is instructed. For example, where a law
practice is instructed to act for a client in a
transaction where a substantial sum is being paid
for an asset, which is clearly worth much less than
the amount is paid for it, and there is no credible
reason proffered for such transaction, an
examination must be carried out by the lawyer/
law practice to satisfy Rule 11F. The inquiries and
evidence its compliance with Rule 11F in the
event of an inspection by Council.
84. Transactions which are complex, unusual and
large or have unusual patterns are suspect and a
lawyer must examine the background and purpose
made by the lawyer/law practice must be set out
in writing to evidence compliance with this PD in
the event of an inspection by Council.
85. A transaction has suspicious features and must be
investigated when no discernible reason for using
the law practice’s services are provided. For
example, a client located in another country
where the service required could be readily
obtained at the same or lower cost, and at
equivalent or better standard, seeks the services
of a Singapore law practice.
86. If a lawyer/law practice is instructed by a client or
deals with persons including companies and
establish business relationships when there is no
apparent economic or visible lawful purpose from
persons from countries which do not apply FATF
the law practice must then as far as possible
examine the background and purpose of the
transaction/relationship.
87. Lawyers/law practices must take particular
care and exercise heightened scrutiny when
dealing with off-shore trusts which are registered
in tax haven countries with strict banking secrecy
place requirements to combat money laundering
recommendations.
Q. Conclusion
88. If a client is unable to provide an adequate,
satisfactory and credible explanation in response
to an appropriate enquiry, that inability by itself
to impute criminal activity on the part of the
client. It simply means that further enquiry is
required, and where responses are not credible, or
the lawyer’s suspicions are not adequately allayed
by the responses, a lawyer should not accept any
further instructions from the client.
[Afternote:
Refer to:
Money Laundering and Terrorist Financing”
(Singapore Law Gazette
Practice (Singapore Law Gazette
Checklist” (Singapore Law Gazette, December
PDR 2013, PARAgRAPh 107 -
engAgeMent of A Book-keePeR
unDeR the LegAL PRofeSSion
(SoLiCitoRS’ ACCountS) RuLeS
[Formerly Council’s Practice Direction 1 of 2011]
1. This Practice Direction takes effect on 1 August
2011 and shall apply to all law practices that wish
to engage a book-keeper. The book-keeper may
providing book-keeping services or an individual
pursuant to Rule 11A of the SAR.
80
 General

A sole proprietor, managing partner or director of

any such law practice must apply annually in
writing to the Council of the Law Society

The application must be accompanied by the

relevant Statutory Declaration. See paragraphs 3B
and 4B of this Practice Direction.
in a, b & c above, the book-keeper or relevant person
must also have at least one year’s experience in
Upon written approval by Council, the law
writing up the books and accounts for a law practice.
practice may engage the approved book-keeper to
For a book-keeper or relevant person who does not
keep the cash books, ledgers and journals and
such other books and accounts required by Rule
the book-keeper or relevant person must have at least
written up and reconciled in accordance with Rule
accounts for a law practice.
11 of the SAR.
3B. Contents of the Statutory Declaration
2. Criteria for a Book-keeper Who is an individual
or a Person (“Relevant Person”) Who Provides
A law practice that engages an individual or an
Book-keeping Services to a Law Practice on
accounting sole proprietorship or any other sole-
Behalf of a firm or Body Corporate (other
proprietorship providing book-keeping services to
than an Accounting firm or Accounting
write up the books and accounts must submit two
Corporation or Accounting LLP)
weeks prior to the engagement a Statutory Declaration
Such a book-keeper or relevant person must
satisfy the following criteria:
4A.Book-keeping by an Accounting firm or
an Accounting Corporation or Accounting
LLP

2.2 be independent, that is, not an employee, parent,

2.3 he, or in the case of a relevant person, the

4B. Contents of the Statutory Declaration
proprietor, managing partner or managing director

required statutory declaration to Council on an

accounting corporation, accounting LLP, or any
annual basis or whenever there is a change of
services to write up the books and accounts must
submit two weeks prior to that engagement a Statutory
2.4 if he has not completed the mandatory book-
Declaration to Council in the form as shown below
keeping course as prescribed by Council,
undertake to complete the said course within 12
months of being so appointed.
Practice Direction 2 of 2007 is superseded by this
Practice Direction with effect from 1 January 2012.
individual and of a Relevant Person
2011 until 31 December 2011, the SAR and Practice
Direction 2 of 2007 shall continue to apply to any law
practice holding conveyancing money or anticipatory
conveyancing money that was deposited into the law
practice’s client account before 1 August 2011.

81
General

SD 1

SPeCiMen StAtutoRy DeCLARAtion

Where proposed book-keeper is an individual or an accounting sole proprietorship or any other sole
proprietorship providing book-keeping services

do solemnly and sincerely declare that:

employment

1. I am a proprietor of a book-keeping business known as……………. whose place of business is ……….…….

is attached as exhibit marked ‘A’.

Declaration of independence

2. I……………… am not an employee, a spouse, a child, an adopted child, a step-child, a sibling or a parent of the
proprietor / any partner / any director of the law practice to which book-keeping services will be provided
by me. I undertake to inform the Council in writing immediately if there is any change to the above.

oR

I ………………… providing the book-keeping services to the law practice possess the following

required under Rule 11 of the Rules for the following law practices:

oR

writing up the books and accounts required under Rule 11 of the Rules for the following law practices:
Mandatory Book-
keeping Course

4. I ………..……… providing the book-keeping services to the law practice have completed the book-

oR

I………….. providing the book-keeping services to the law practice have not completed the book-
keeping course and I undertake to complete the prescribed course within 12 months of my being so
appointed.

82
 General

undertaking

5.1 I hereby undertake to inform the Council of the Law Society, in writing immediately if I encounter any
of the following issues in writing up the books and accounts of the law practice except trivial breaches due t

loss to the client:

the bank statements for all or any of the law practice’s client accounts, conveyancing accounts or

and

5.2 I further undertake to inform the Council of the Law Society in the event the law practice draws from a
client account a sum exceeding S$30,000.00 without a second signatory.

AND I make this solemn declaration by virtue of the provisions of the Oaths and Declarations Act
and subject to the penalties provided by that Act for the making of false statements in statutory declarations,
conscientiously believing the statements contained in this declaration to be true in every particular.

DECLARED at Singapore
This day of 20

Before me,

A Commissioner for Oaths

SD2

SPeCiMen StAtutoRy DeCLARAtion

Where Proposed Book-keeper is:

and sincerely declare that:

employment

attached as exhibit marked ‘A’.

83
General

Declaration of independence

company/LLP is a spouse, a child, an adopted child, a step-child, a sibling or a parent of the proprietor /
any partner / any director of the law practice to which book-keeping services will be provided. I undertake
to inform the Council in writing immediately if there is any change to the above.

3. I / the following person……….……… providing the book-keeping services to the law practice possess the

as exhibit marked ‘B’.

oR

I/ the following person ………………… providing the book-keeping services to the law practice possess

accounts as required under Rule 11 of the Rules for the following law practices:

oR

I / the following person …………..……… providing the book-keeping services to the law practice have

the following law practices:

Mandatory Book-keeping Course

I/ the following person ………………… providing the book-keeping services to the law practice has/ have

oR

I /the following person ………………… providing the book-keeping services to the law practice has/
have not completed the book-keeping course and I/ we undertake to complete/ to ensure that such person
completes the prescribed course within 12 months of my/ our being so appointed.

undertaking

5.1 I hereby undertake to inform the Council of the Law Society, in writing immediately if I or any book-
keeper encounters any of the following issues in writing up the books and accounts of the law practice

and did not result in any loss to the client:

the bank statements for all or any of the law practice’s client accounts, conveyancing accounts or

84
 General

5.2 I further undertake to inform the Council of the Law Society in the event the law practice draws from a
client account a sum exceeding S$30,000.00 without a second signatory.

and subject to the penalties provided by that Act for the making of false statements in statutory declarations,
conscientiously believing the statements contained in this declaration to be true in every particular.

DECLARED at Singapore
This day of 20

Before me,
A Commissioner for Oaths

____________________________________________________________________________________

85
Retained Practice Directions
CounCiL’S PRACtiCe DiReCtion 1 of
2010 - unDeRtAkingS ReQuiReD of A
LAW PRACtiCe unDeR SeCtion 78(1)
of the ACt
This Practice Direction sets out the requirements for
Law Society for different categories of prospective
employees.
Court is required if a solicitor wishes to employ or
remunerate any person, who to his knowledge is an
undischarged bankrupt or has been:
Miscellaneous Offences (Public Order and
Nuisance) Act
Subordinate
Courts Act
section 73 of the Supreme Court of Judicature
Act
required to be made by [originating summon]s and
served on the Law Society of Singapore and the
Attorney-General’s Chambers. The application
proprietor, managing partner or managing director
from the prospective employee.
The originating summons should provide for a prayer
for the Court to make an order as follows:
“… for an order as appears in the draft thereof
enclosed herewith. Any further or other orders”.
applications, the Council of the Law Society would
require the law practice (namely, the sole proprietor
undertakings which must be incorporated in the
A copy of the Law Society’s draft Order of Court is
annexed to this Practice Direction.
has been struck off the roll of legal practitioners
undertakings
That the prospective employee:
[position employed], [to set out scope of
work] and that such work would be duly
and
practice’s money, whether it be in respect of
otherwise.
undischarged bankrupt or falls within the other
the Act:
undertaking
That the prospective employee would not have
dealings with the law practice’s money, whether it
or otherwise.
Notwithstanding the above, the Society may
the law practice as may be appropriate depending
on the circumstances of the case.
[Afternote:
Refer to the following link on Law Society’s website:
h t t p : / / w w w. l a w s o c i e t y. o rg . s g / f o r M e m b e r s /
R e s o u r c e C e n t r e / R u n n i n g Yo u r P r a c t i c e /
StartingaPractice/ComplianceMatters/
EmploymentofStaff.aspx]
86
 Retained Practice Directions

PDR 1989, ChAPteR 6, PARAS. 11(A) AnD [Afternote:

(B) - CALLing CARDS – SoLiCitoRS
Refer to:
a) Calling Cards - Solicitors

To dispel any doubts which may exist in the minds of

members of the Bar with regard to visiting cards, the
Council has decided that a calling card may contain signs, etc].
the following particulars:-

The attention of members of the Bar is drawn to

paragraph 4 of the Society’s circular dated the 28th
November, 1970. It is emphasized that although the

The Council’s attention has been drawn to the fact

that in some cases the Chinese version either of the

the individual concerned may indicate the nature of

the profession of the card holder. Those members who
make use of a Chinese version of a calling card should
ensure that the rules are observed.

In respect of calling cards of members of the Bar

the Council has decided that there is no objection to
the member stating therein his or her professional

case.

You are reminded however that the cards must

not be distributed indiscriminately to friends and
acquaintances of the user or used in any other
circumstances which could be construed as a breach

etiquette of the Singapore Bar 1936.

The Council has recently ruled that members may be

described as a Notary Public and/or Commissioner
for Oaths where appropriate in their calling cards.

87
Retained Practice Directions

in the high CouRt of the RePuBLiC of SingAPoRe

Originating Summons No. __________ of 201_______

And

In the Matter of the application by M/s___________________ for consent of the High

Court of the Republic of Singapore to employ and remunerate _____________ (NRIC

oRDeR of CouRt

BefoRe the honouRABLe

in ChAMBeRS

JuStiCe __________________

UPON THE APPLICATION by the abovenamed M/s__________________ by way of Originating

M/s__________________ and the State Counsel from the Attorney-General’s Chambers and Counsel for the
Law Society of Singapore AND UPON M/s_____________________ providing the following undertakings*:

it iS heReBy oRDeReD thAt consent be given by this Honourable Court to M/s

as a_________________. His/her scope of work shall be as follows:

Dated this ________ day of ____________ 201__

ASSiStAnt RegiStRAR

*Delete if inapplicable

88
 Retained Practice Directions
PDR 1989, ChAPteR 7, PARA. 25 - SoLe
PRACtitioneRS - ARRAngeMentS
foR ContinuAnCe of PRACtiCe
The attention of any solicitor who practises on his own
account without partners is drawn to the necessity
for making in advance appropriate arrangements to
ensure that in case of accident, illness or death, his
practice can be carried on without undue interruption
to the affairs of his clients. Members of the Bar are
referred to the recommendations issued by the Council
of the Law Society of England in 1974 which set out
in full at pages 40 - 43 the recommended steps which
solicitors practising on their own should take. A copy
of the Law Society of England’s Guide is reproduced
for your information:-
19:4 “A solicitor who is in practice on his own
account without partners owes a special duty to his
clients to ensure that in case of accident, illness or
even death, his practice can be carried on without
undue interruption to their affairs.
If the solicitor has made no arrangements in advance to
may arise in the conduct of his clients’ business, in
connection with the solicitor’s own affairs and in
his compliance with any necessary Law Society
regulations.
19:5 The circumstances for which a solicitor
practising on his own account would be well advised
to make provision in advance are as follows:
A solicitor should have a standing arrangement
with another solicitor near at hand who should
be prepared on receipt of a call for assistance, if
to manage the practice until its principal returns.
The Law Society has no power to appoint a
solicitor for this purpose. It will be necessary for
the principal to notify his bank in advance of
these arrangements so that the incoming solicitor
behalf of the principal and so avoid the
interruption of clients’ business. A special
negligence policy should also be arranged to
cover the incoming solicitor during his
given to the insurers of the principal.
A solicitor practising on his own would also
be well advised to make suitable arrangements for
another solicitor to administer his practice where
89
reason other than for short periods of time. Here
again, the degree of supervision required will
depend on the circumstances.
It is desirable that a solicitor practising on his
own account should make a will. It is not necessary
for him to nominate a solicitor as his executor
or one of his executors, although, if he does so,
this would certainly facilitate the conduct of the
practice after his death. Whether or not a solicitor
is appointed as one of his executors, the testator
should have clear instructions of the executors to
make arrangements immediately following his
death for a practising solicitor to be nominated to
carry on the practice pending its disposal.
on the Death of the Sole Practitioner
to appoint a practising solicitor to run the
practice. The Law Society has no power
to appoint save where s. 13 of the
Solicitors Act
Arrangements for remuneration of the
appointed solicitor are a matter between him
and the estate.
not manage or control the practice in the
absence of a practising solicitor in charge
and if no practising solicitor can be found,
have to be closed down and clients asked to
make other arrangements. Clearly, this should
only be a last resort and every effort must be
to act as manager, if necessary with the help
of the local law society in the area.
of the arrangements made for the continuance
of the practice. The Society must also be
practice and ultimately
of the arrangements made for
its disposal.
he was sole principal, and he must register
under the Registration of Business Names
Act.
Retained Practice Directions
immediately following the principal’s death
and should be kept as the managing solicitor’s
books until the practice has been disposed of
and clients’ money received after the date of
death and before grant of Probate is obtained
should be placed in a special client’s suspense
account.
Note: The practice adopted by the various banks
may differ in minor respects from that
set out above. The solicitor taking over the
practice of a deceased solicitor will be
responsible for ensuring that he complies with
the requirements of the particular banks
concerned. In case of doubt he should refer to
the Society under reference E6330B.
It will be necessary for the appointed solicitor
to supply an accountant’s report in respect of
the practice up to the date of death of the late
principal and a separate report in respect of
his own holding of clients’ money as manager
ceased to hold it. This report will be additional
to that required in respect of his own separate
practice.
and the disposal of the practice, if the
managing solicitor carries it on with the help of
the staff of the deceased solicitor, he must
personally exercise effective control over
that staff and he must himself supervise the
period, the manager will conduct the practice
remuneration agreed to be paid to him, to
the estate. If the arrangement continues
beyond the executor’s year it will be necessary
for the manager to report the circumstances to
the Society and obtain authority for him to
continue the arrangement giving reasons why
it is necessary for the arrangement to be
continued in this way, e.g. because it is
desired that a relative of the deceased is to
take over the practice upon his admission as a
solicitor in the near future.
the manager wishes to buy it, the managing
solicitor should not also act for the executors
but should arrange for them to be
independently represented.
intestate, a similar arrangement will obtain
but it is for the next of kin to authorise the
conduct of the practice by the appointed
solicitor.
of his death in practice either in his own name
interest of his former clients may be jeopardised
if the persons entitled to constitute themselves
the solicitor’s legal personal representatives
fail the apply for and obtain a grant of
representation in respect of his estate within a
reasonable time after the date of his death.
The court has power in the exercise of the
discretion conferred upon it by s. 162 of the
Supreme Court of Judicature (Consolidation)
Act, 1925, as amended by s. 9 of the
Administration of Justice Act, 1928, to make
an order for the grant in respect of the
deceased’s estate to issue to a nominee or
nominees of The Law Society. The grant will
be general or limited as the court thinks
expedient in the circumstances.
Solicitors Act,
that the Council may appoint an agent to take
over and distribute documents and to control
clients’ money under the terms of Schedule
1 of the Solicitors Act, 1957, as substituted by
the Solicitors Act, 1965. The Council are
empowered to take this action either -
1. Where they have reasonable cause to
believe that the personal representatives
of a deceased solicitor practising before
his death in his own name have been
guilty of dishonesty or undue delay –
solicitor’s practice, or
that solicitor was sole trustee or co-
trustee only with one or more of his
clerks or servants, or
2. Where the deceased sole practitioner
before his death was subject to the
provisions of Schedule 1 to the Solicitors
Act, 1957, as substituted by Schedule 1
of the Solicitors Act, 1965.”
[Afternote: Refer to 2011 Guide P168-171 Paragraph
2]
90
 Retained Practice Directions

PDR 1989, ChAPteR 7, PARA. 26 - StAtuS

of ASSoCiAteS

The Council has received a number of enquiries from

solicitors wishing to describe themselves as Associates

that a solicitor who is not a partner may be described

keeps separate accounts and produces an Accountant’s

etc. signed by the Associate are signed in his own

name as such. An Associate’s letterhead should also
make it clear to persons dealing with him that they

individual with whom he is associated.

91
Miscellaneous
Queries Raised in Relation to the Solicitors
Accounts Rules 1985. the Solicitors Accounts
(Deposit interest) Rules 1970 and Accountants
Report Rules 1985 - guidelines issued by the
Solicitors Accounts Rules Committee and the
Council
PDR 1989, MiSCeLLAneouS SeCtion,
QueRy 1 - ACCountAnt RePoRt
RuLeS 1985
1. Question: With respect to solicitors who cease
Answer: Yes.
2. Question:
perform a reconciliation of the ledger balance, to bank
balances on only one date considering the following:
be strictly adhered to, there will be four dates of
reconciliation.
Accountants Report Rules
since partners resign during the year and this
could lead to delays.
Answer:
have been complied with. In the situation
Council will be entitled to exercise its power
under Rule 12 but Council notes:
from which the Solicitor retires is not
necessarily the same as
admitted.
and is admitted just after the commencement
of the accounting period of another just as
it may be that the retirement and admission are
in which case it may not be possible to carry
out the required reconciliations. Each case as
to be considered on its own merits.
is a valid reason for not carrying out the required
reconciliations.
Council recognises that there may be instances
where by operation of Rules 8 and 9 of the
Accountant’s Report Rules 1985 the relevant
accounting period for the purpose of Section
month. However, the examination under Rule
solicitor concerned has complied with the
provisions of the Solicitors’ Accounts Rules 1985.
Further examination may be necessary and this is
1989 PDR, MiSCeLLAneouS SeCtion,
QueRy 2 - SALARieD PARtneRS
The Council takes the view that, if a salaried partner’s
There is no distinction in law between him and any
other partner. The fact that he is receiving his share
domestic arrangement between him and his partners:
he therefore is equally liable to the public, his clients,
with the other partners, and in these circumstances the
Accountant’s Report Rules apply to him and he must
deliver an accountant’s report.
1989 PDR, MiSCeLLAneouS SeCtion,
QueRy 3 - SoLiCitoR’S ACCountS
(DePoSit inteReSt) RuLeS 1970
Question:
2 of the above Rules. Is rule 2 to be applied to the sum
of all balances belonging to the same client, when
each balance is in a separate client current account as
each balance pertains to a different legal matter?
For example, a solicitor is handling four different
legal matters for the same client and client’s money
relating to each matter is recorded separately in four
different client current accounts. Individual balances
in each of these four accounts are below $5,000 but
in total, the sum of all the balances exceed $5,000
and was held in a current account for more than four
months. Does this constitute a breach of rule 2?
Answer: Rule 2 of the Solicitors Accounts (Deposit
“Subject to rule 4 of these Rules, when a solicitor
holds or receives money for or on account of a client,
the solicitor shall -
92

deposit in a bank repayable on demand in the
the client or the matter concerned, and account to
equivalent to the interest which would have
deposit in a bank repayable on demand as
Provided that a solicitor shall not be required so to
deposit or to account to a client for interest or to
pay interest to a client unless -
receipt are such that he knows that the sum
of money so received will not, within four
months thereafter, be either wholly disbursed
dollars and the sum of money so received
is not in fact within such period so disbursed
or reduced.”
be that the solicitor should apply Rule 2 including the
provisos, to each sum of money received for or on
account of a client, be it in respect of one matter or
several matters, at the time of receipt of such sum.
The solicitor should, therefore, deal with the sum
is applicable. Such sum, for instance if less than
$5,000-00 at the time of receipt and therefore not
deposited at interest thereafter is not to be considered
in aggregation with any other sum received for or on
account of that same client at a subsequent time, for
the same or other matters.
The reply to the question in the second paragraph
would be that the solicitor in the example given is not
in breach of the said Rule 2.
1989 PDR, MiSCeLLAneouS SeCtion,
QueRy 4 - SoLiCitoRS ACCountS
RuLeS 1985
Re: Query Concerning opening fixed
Deposit Account With finance Company
Question: We have taken over the conduct of a
matter whereby we are required to hold as stakeholder,
a balance sum of money for a period of time.
93
Miscellaneous
Our client has instructed us to put the monies into
Solicitors’ Accounts Rules 1985.
Answer: The Council is of the view that, prima facie,
as stakeholder’s monies is clients’ monies within
Solicitors Accounts
Rules 1985, it must be paid into a bank account. As
a stakeholder, the solicitor ordinarily gets the interest
unless it is agreed that the stakeholding interest goes
to the client or the other party.
1989 PDR, MiSCeLLAneouS SeCtion,
QueRy 5 - RuLe 7 of the SoLiCitoRS
ACCountS RuLeS 1985 - PAyMent into
CLientS’ AnD offiCe ACCountS
The Council has adopted the following rulings
recommended by the Solicitors Accounts Rules
Committee. Members are requested to note them.
Question: Can a solicitor pay sums received as costs
render a bill for any part of the work done in a matter?
Answer:
not be rendered
- where the money is expressly paid to him “as
business undertaken or to be undertaken”. Rule
Situation where a bill or written intimation needs
to be rendered
- where the fee has not been agreed but costs
have been incurred and a bill or written
intimation had been delivered in respect
Situation where the sums received as costs cannot
or written intimation is rendered.
- where work has not yet commenced, and the
once costs have been incurred and a bill
or written intimation delivered, the money
may be withdrawn from the clients account
Miscellaneous
Question: Can sums received as costs and
of clients account?
Answer:
Costs - Yes, sums received as costs can be placed
incurred and a bill or other written intimation
of the amount of costs has been delivered for
Disbursements - Yes, sums received on account
and for the payment of disbursements can be
if it amounts to “money received in reimbursement
of money expended by a solicitor on behalf of a
1989 PDR, MiSCeLLAneouS SeCtion,
QueRy 6 - SoLiCitoRS ACCountS
RuLeS 1985
Question: Cash or cheques received by a solicitor
but which is immediately endorsed or paid to a third
As you will be aware, this is a very common practice
particularly in conveyancing where such money may
pass through a number of solicitors before it is paid
into the payee’s account.
such money to pay the same into a client account.
In such a case, no entry would be made in the client
things, all dealings with client’s money received, held
client’s cash book or transfer records and in a client
ledger.
In the application of these Rules, is it correct to state
and cheque which is not restrictively crossed (e.g. a
the solicitor has control over and can manipulate the
money so received? If this is so and if the cash or
cheque is not paid into a client account, entries should
still be made in the transfer records and the client
ledger?
However, if the cheque in question is restrictively
crossed i.e. a “non-negotiable”, account payee only
cheque, in favour of the third party, the solicitor will
then have no control over and cannot manipulate the
money included in such a cheque which cannot be
banked into a client account. In fact, the solicitor
cannot dispose of the cheque in any other way except
to pass it on to the third party. In such a case, is the
solicitor still required to make any entry in the transfer
records and the client ledger if there are adequate
Answer:
only mean a cheque or draft payable to bearer or to the
solicitor himself as otherwise it cannot be indorsed by
the solicitor. A cheque or draft payable to the client
or a third party is not covered by this Rule and is not
client’s money because it is not money received or
held by the solicitor. It is not covered by Rule 11.
money is not paid into a client account (i.e. a bank
books must be kept to show such dealings.
Question: Interest on stakeholder money placed on
deposit account.
Stakeholder money is no doubt client’s money which
deposit account. If the solicitor is entitled to retain the
interest earned on stakeholder money in accordance
with the ruling adopted by the Council of the Society,
such interest is therefore not client’s money.
In practice most solicitors treat interest on stakeholder
money as their entitlement only when the matter has
passing on the interest earned to their clients in certain
cases. To preserve the principal and cumulative interest
applicable to each matter, it is more convenient to roll
over both principal and interest on each expiry date
although this may have the implication of leaving non
client’s money in client account. Upon completion
of the matter, the principal will be paid over to the
account if the solicitor is to retain the interest in
accordance with the Society’s ruling.
In this case, would the treatment of principal and
interest be in order and is it still necessary for the
solicitor to advise his client when he is making a
interest earned?
94
 Miscellaneous

Answer: Money received by the solicitor as a

stakeholder (in connection with his practice as a

credited to the particular client for whom the solicitor solicitors.

is acting but to a separate stakeholder account. This
is because the money does not belong to the client The Question has been re-phrased, hopefully to
or to the other party until after the happening of the identify the real issue.
contingency. If the money is deposited at interest the
interest belongs to the solicitor (in the absence of

earned it should be paid to the solicitor and not paid

into the client account. If it has been inadvertently person on whose account a solicitor holds or
paid into the client account it must be transferred out receives ‘clients’ money’. Therefore if only the
without delay. solicitor, whether as a sole proprietor or a partner,
is entitled to the subject money, then for the
Where a deposit is “rolled over” the interest earned purposes of dealing with such money under the
is added to the original deposit and the aggregate SAR.
amount is deposited at interest. The interest is money
to which the only person entitled is the solicitor
himself and is therefore not “client’s money”. Rule
6 will be breached by rolling over in cases where the
solicitor is entitled to the interest earned by depositing permitted under SAR
client’s money at interest. The Council considers the

[For the avoidance of doubt, this does not apply to

conveyancing money.] which he is partner.

1989 PDR, MiSCeLLAneouS SeCtion, at all, or is not the only person entitled, to the
QueRy 7 - SoLiCitoRS ACCountS subject money, then for the purposes of dealing
RuLeS 1985 with such money under the SAR.
Question: Please let me have your ruling as to SAR 2, and
whether:-

The Council expresses no views as to whether a

solicitor may be regarded as his own client for any
purpose other than that of the SAR.

monies into his clients’ account in a matter

record.
Answer:

As the query seems to be concerned with the Solicitors’

Accounts Rules, 1985
give its views solely in the context of the SAR and its

which he is a partner?

95
Guidance Notes 2013

gn/1/1989 - DeBt CoLLeCting Electronic mail is a communications system. It is

DeMAnDS foR CoStS [RePeALeD] particularly suitable for short communications and
for the sending of documents that can be printed by
gn 2013, PARAgRAPh 1 - ethiCS the recipient.
AnD infoRMAtion teChnoLogy
[MoDifieD] Members must comply with any relevant directions
of the Council about correspondence with regard to
[Formerly Council’s Guidance Note 1 of 2001] the use of e-mail. In particular, e-mails should not

1. This guidance note takes effect from 1 October its correspondence. E-mails should identify the sender
2001 and is an attempt to provide members with
both ethical and practice guidance on the use of IT
in their practice.

2. introduction and this guidance note.

The advance of technology has impacted on the Under r. 8 of the PCR, a lawyer must ‘exercise proper
practice of law. supervision over his employees and other staff. The

The Law Society’s Ethics Committee (‘the proper supervision of all staff over the use of e-mail
in their practice.

has reviewed the practice guidelines on ethics and

IT recently issued by jurisdictions such as the United
States, Canada and England.
In recognition of the ever evolving nature of technology
and legal practice, the guidelines, contained herewith,
and the Council invites comments and feedback at
any time and, where appropriate, the guidance can be
is used as a communication system that the system
is checked regularly for incoming e-mail and e-mails
are distributed promptly to recipients. There should
day or more.
It is also recommended that a record of all outgoing

This guidance note covers the following topics: electronic means. Finally, it is also recommended that,
as a matter of courtesy to a fellow lawyer, important
or urgent messages, notices or documents are not sent

iv. online referral and introduction schemes.

and receiving of private e-mail, giving legal advice
3. general or opinions via e-mail, sending privileged documents
via e-mail and adequate supervision for incoming and
Members are reminded that when considering these outgoing e-mail.
guidelines, they must have reference to the current
editions of the Act, the PCR, the PR, SAR and the
Practice Directions of the Council.
maintain anti-virus software to ward against such
Members are also advised to be aware of the laws risks.
against software piracy and not use, in their practices,
any unlicensed software.

Under r. 24 of the PCR, a lawyer must not disclose

law corporation.
of the retainer or contents of documents recording
4. e-mail clients’ instructions. Therefore, care must be taken to

protected.

96
 Guidance Notes 2013
is an insecure medium that may be subject to possible
interception by hacking or inadvertent disclosure.
encrypted e-mail or secured lines.
secured nature of communication via e-mail, then the
of his client on the use of e-mail as a means of
communication.
e-mail message. It is recommended that the warning
not have the burden of considering whether to include
the warning in each email sent.
e-mail guidance note is as follows:
legally privileged. It is intended solely for the person
to whom it is addressed. If you are not the intended
recipient, please notify the sender, and please delete
the message and any other record of it from your
system immediately.
Giving professional undertakings via e-mail
via e-mail, it may not be apparent on the face of the
e-mail if the purported sender sent the undertaking.
accepting a professional undertaking via e-mail and
to take steps to verify that the purported sender had in
fact sent the undertaking given via e-mail.
5. Practising Law on the internet
thereunder do not prohibit a lawyer practising law via
practising lawyer to declare the ‘principal and any
other address or addresses at which he practises in
Singapore’. This information is recorded under s.
97
maintained by the Registrar of the Supreme Court and
the Council of the Law Society.
must have a place of business at which clients may
meet their lawyers and where mail and telephone calls
not allowed.
The PCR do not require you to meet your clients ‘face
not meet its client. It is advisable and, at times, may
verify their client’s identity and their legal capacity.
In the case of taking instructions from an agent, there
is an obligation under r. 23 of the PCR for the lawyer
to ensure there is evidence of the agent’s authority
to act on behalf of the client. In the absence of any
evidence, the rule requires the lawyer must ‘within a
the client’.
Client care
The requirements of the PCR on the standards of
adequate professional service apply when lawyers
conduct their clients’ businesses on the internet.
Accordingly the clients must receive adequate
information on costs, progress of the case, e-mails
must, with reasonable dispatch, be responded to and
proposals of settlement and positions taken by other
parties explained in a clear manner.
6. Payment of Legal fees by Credit Card
The Council has approved the use of credit cards for
that payment of service charge is not deducted from
no sharing of fees with an unauthorised person. Please
refer to the Council’s Practice Direction on the use of
credit cards.
7. Publicity and s 33 of the Act
Under the PR, publicity conducted through the
internet is subject to the rules that govern publicity in
Singapore.
Guidance Notes 2013
tool or to provide generic legal information that can
be accessed by the general public or clients of the law
that it could give rise to attendant obligations and risks
appropriate disclaimers.
Given the further liberalisation of the PR, with the
website can be hyperlinked to a client’s or third party’s
website, subject to the general principles described in
rr. 6 and 7 of the PR.
If legal advice is given or a document is prepared and
be aware of the terms of s. 33 of the Act. Authorised
client requested you to prepare a letter of demand
threatening legal proceedings for a debt owed and
requested the same be dispatched to them via e-mail
to enable them to forward the same to the debtor via
e-mail, you should refuse to do so.
8, online Referral and introduction Schemes
Under the Act, it is an offence if a lawyer has ‘tendered
or given or consented to retention, out of any fee
for having procured the employment in any legal
employment of himself or any person to whom any
remuneration for obtaining such employment had
been given by him or agreed or promised to be so
person for referring work to them. The participation in
any internet referral schemes which requires the law
referred would be a breach of the Act.
Even if no fees are paid or shared, any participation
in an online introduction service or referral service
carried out in such a way as to ‘unfairly attract work’
The Council has also ruled that it is improper for a law
for merely referring work to it. The Council has ruled
that this would be tantamount to “brokering”.
[Afternote: Refer to 2011 Guide, P158-162]
gn/1/2003 - guiDeLineS on PRevention
of Money LAunDeRing AnD the
funDing of teRRoRiSt ACtivitieS
[RePeALeD]
gn/2/2003 - guiDeLineS foR the
APPointMent AnD ReSPonSiBiLitieS
of ASSigneD CounSeL in CAPitAL
CASeS [RePeALeD]
[Society’s Note: Refer to the latest guidelines on for
appointment and responsibilities of assigned counsel
in capital cases on the Supreme Court website at the
following link :
h t t p : / / a p p . s u p r e m e c o u r t . g o v. s g / d a t a / d o c /
ManagePage/84/LASCO%20Guidelines%20
Revised%20wef%201Dec2012.pdf]
gn 2013, PARAgRAPh 2 - PRoviDing
WeLfARe ASSiStAnCe to CLientS
[Formerly Council’s Guidance Note 1 of 2004]
On 5 October 2004, Council gave guidance to two
law practices that enquired on the extent of welfare
assistance they could give their clients whilst they
pursued their legal claims. The law practices wished
to lend moneys to their clients who were foreign
workers on special passes to help them meet their
daily living expenses.
Council advised the practices that lending moneys
to clients will put a lawyer in a position of personal
debtor relationship with his client and the debt owed
in this case would be re-paid only if the client’s case
was either settled or paid. Council also advised the
practices that if the matter was pending litigation,
allegations of maintenance and champerty could be
made against the practice.
Law practices should direct clients who are foreign
workers to appropriate organizations that can provide
welfare assistance to them.
gn 2013, PARAgRAPh 3 - StoRAge of
DoCuMentS in eLeCtRoniC foRM
[Formerly Council’s Guidance Note 1 of 2006]
1. This Guidance Note takes effect from 1 June 2006,
supplements the 1999 Practice Direction of
Council which dealt with the period of retention
The Guidance Note sets out in an answer and
question format general guidelines to be
98
 Guidance Notes 2013

considered when law practices decide to store available when needed.

their documents in electronic form.
b. There should be a proper system for:
This Guidance Note does not lay down any rigid
form or style on how the electronic documents
should be stored and in what medium they should
be stored.
as the case may be, has been photographed or
2. Should I keep all clients documents?

The return to clients of documents that belong to

them should not be left to be dealt with only upon the operator of the negatives as copies of the
termination of the retainer. It is prudent to periodically
review and arrange for the return of clients’ documents
on a regular basis or when the documents are no
longer required. iv. preserving and indexing the negatives or the
All clients must be briefed on the procedure for the
storage, return or destruction of documents at the 5. What procedures should be adopted for the
commencement of the retainer or it should be stated storage of photographically or electronically
in the letter of engagement. stored documents?

3. Can I store documents photographically or
electronically and destroy the originals?
All original documents of a client should not be
destroyed without the express written permission of
the client or owner.
Where the retainer has been completed, bill paid, and
practice may store it on a CD ROM, computer system
Direction.
When in doubt whether to destroy any document, the
client’s or owner’s written permission should always
be sought. If it is not possible to obtain such permission
you will have to form a view and evaluate the risk.
When seeking the client’s or owners’ permission to
The Law Society recommends that the following
guidelines be considered when planning for the
storage of photographically or electronically stored
documents:
a. records retained/captured in electronic form must
be accurate to ensure it is not lost or altered in any
b. the electronic storage system must have an audit
trail to capture all transactions on the said system
c. the electronic storage system must not allow
for editing/alteration/deletion of stored electronic
d. there must be reasonable image and data security,
back up and recovery measures to ensure that the
electronic record/image and other data associated

documents, you may wish to reserve the right to make

a reasonable charge for preparing copies if they are e. there must be checks/validation to ensure that the
later requested.
f. electronic records/images must remain retrievable
4. What procedures would be recommended for in the event of a change/upgrade of IT systems or
the storage of original documents in electronic
or photographic formats and then the originals are
destroyed? g. there must be precautions in place to prevent

The Law Society recommends that a law practice h. the electronic storage system must be able to
considers the terms of the Evidence Act and the provide for complete display and printing of all
following guidelines before the destruction of the information associated with an electronic record /
originals:

a. Written evidence of the destruction of the original i. there must be internal controls adequate to ensure
reliability, integrity, accuracy, completeness and
availability of the electronic storage system.
preserved in case oral evidence is no longer

99
Guidance Notes 2013
6. Outsourcing of storage systems.
Before commencing on outsourcing, the following
risks of outsourcing electronic storage systems should
be considered and evaluated:
a. Due diligence should be carried out to determine
an outsourcer’s viability, capability, reputation,
b. all outsourcing arrangements be appropriately
documented by means of a written outsourcing
protected by entering into nondisclosure
outsource partners in jurisdictions that generally
d. outsourcing agreements must be terminable in the
event that the outsourcing partner:
i. goes into liquidation, receivership or judicial
management, becomes insolvent, or undergoes
iii. has demonstrated deterioration in the ability
information.
[Afternote: Refer to 2011 Guide, P189-191]
gn 2013, PARAgRAPh 4 - DePoSit of
MoneyS in the CLient ACCount of
A LAW PRACtiCe
[Formerly Council’s Guidance Note 1 of 2008]
1. Under Rule 2 of the Legal Profession (Solicitors’
“client’s money” does not include money held or
received on account of the trustees of a trust of
which the solicitor is solicitor-trustee or money to
which the only person entitled is the solicitor
2. Therefore money that belongs only to a proprietor
or sole director of a law practice or one or more
and cannot be deposited in the law practice’s
client account.
3. The basis for the rule is that a lawyer must separate
money belonging to him from money belonging t
4. The Council of the Law Society was recently
asked for guidance on whether a partner of a
limited liability law partnership or a director of
a law corporation could place money in the client
account of such a law practice when the only
person entitled to the money was a partner or
director of the LLP or LLC.
5. The Council noted the current Rule 2 as drafted
in the Rules seemed to permit the deposit of
moneys in the client account even if the only
person entitled to it was a partner or director of a
limited liability law partnership or a law
corporation.
6. The Council accepted the guidance of the SAR
Committee that the fact that a limited liability law
partnership or a law corporation is a separate legal
person from its partners or directors did not make
the principle that a lawyer must not mix moneys
he alone is entitled to with “client’s money” of the
law practice any less applicable.
7. The Council has therefore decided to propose to
the Honourable the Chief Justice to amend Rule
money” to read that it “does not include moneys
to which the only person entitled in the case of a
sole proprietorship, the solicitor himself, in
partnership, one or more of its partners and in the
case of a law corporation, one or more of its
directors”.
8. The Council’s guidance to members is not to
deposit in their law practice client account
moneys to which the only person entitled is a
partner or director of a limited liability partnership
or a law corporation.
[Society’s Note: Members should note that the
already taken into account Council’s proposal in
paragraph 8 above.]
gn 2013, PARAgRAPh 5 - CLientS’
PReSenCe in ChAMBeR heARingS
[Formerly Council’s Guidance Note 1 of 2009]
Council has had discussions with both the Supreme
Court and the Subordinate Courts about relaxing
the practice of not permitting Parties other than
lawyers to appear for chambers hearings. Council
Representatives pointed out that many chambers
form or substance.
100
 Guidance Notes 2013

3. The result of these discussions is that the Courts

hearings are closed hearings (see Singapore Civil
information that needs to be disclosed by the
applicant for the purpose of the application
and in order for the court to determine if he is fully
rehabilitated to practice and should be replaced
on the roll as a matter of public interest and public

discretion for the hearing Judge or Registrar.
wishes to be present for a chambers hearings,
the lawyer concerned should apply to the
Judge or Registrar, for permission for the client
to be present. The decision whether
or not the client will be permitted
will be determined by the hearing Judge or
Registrar on a case by case basis.
4. Members of the Bar should consider such an
application in cases where their clients may have
a vital interest in the outcome of a particular
hearing in chambers, for instance, in family cases
where ancillary matters are usually the real
substance of the dispute.
5. This has led the Court in Kalpanath Singh s/o
e,
good practice to make full disclosure of all relevant
information in all future applications for
replacement on the roll. This was to remind
the applicant of the need to furnish all relevant
information in his/her application.
6. The Council of the Law Society in consultation
with the Attorney-General, sets out in Paragraph 7
below the information that ought to be disclosed
replacement on the roll under section 102 of
the Act. This is to bring to the attention of the
Court information pertaining to the grounds for

[Afternote: Refer to 2011 Guide, P94]

other things, disclosure of the following:
gn 2013, PARAgRAPh 6 - RePLACeMent
on RoLL of SoLiCitoR Who hAS Been
6.1 if there was/were any pending disciplinary
StRuCk off [MoDifieD]

[Formerly Council’s Guidance Note 2 of 2009]

against the applicant in any jurisdiction at
the time of the removal/striking off and
1. This Guidance Note takes effect on 20 November
2009.
limited to any conviction or sentence to

6.2 if there was/were any subsequent

roll the name of a solicitor who has been removed
disciplinary or other criminal or civil
from, or struck off, the roll.

jurisdiction after the removal/striking off

the procedure to be complied with for an
application for replacement on the roll. The
but not limited to any conviction or
application is to be made by originating summons

summons is to be served on the Society who shall

6.3 if the applicant is an undischarged
appear before the hearing and place before the
court a report which shall include copies of the
record of the proceedings leading to the solicitor
6.4 if the applicant has entered into a
being struck off the roll and a statement of the
composition with his/her creditors or a
facts that have occurred since the solicitor was
removed/struck off the roll which in the opinion
of Council or any member of the Council are
relevant to be considered or to be investigated in
6.5 if the applicant has one or more
connection with the application.
outstanding judgments against him/her
in any jurisdiction amounting in the

101
Guidance Notes 2013

aggregate to $100,000 or more which he/

she has been unable to satisfy within six
months from the date of the earliest

6.6 if the applicant has been found under

section 7 of the Mental Disorders and
Treatment Act (Cap 178, 1985 Rev. Ed.
under section 25C to be impaired by reason of
including the Mental Capacity Act 2008
his physical or mental condition, or who,
having been ordered by a Judge to submit
unsound mind and /or incapable of
to a medical examination under section 25C
managing himself/herself and/or his/her
to be conducted within such period as the

6.7 if the referees opining to the applicant’s

or by the solicitor’s physical or mental

condition, to such extent as to be unable to
6.8 if the applicant is incapacitated by illness
or accident or physical or mental
condition which is relevant to his/her
rules made under section 72”.

6.9 the period that has transpired between the 2. Where a solicitor to whom section 25A of the
date the applicant ceased practice to the Act applies, makes an application for a practising
date of the application.
Attorney-General or the Council may request the
6.10 if the applicant’s right to practice in any
other jurisdiction is subject to any

has been stopped. subject to such conditions as the Attorney-General

gn 2013, PARAgRAPh 7 - APPLiCAtion
foR PRACtiSing CeRtifiCAte When
SeCtion 25A of the ACt APPLieS
[MoDifieD]
or the Council may specify.
3. A practice year is the period from 1st April in
any calendar tear to 31st March in the next
ensuing calendar year. Pursuant to rule 3 of the

[Formerly Council’s Guidance Note 1 of 2010]

This Guidance Note sets out the procedure to be year may be submitted only from 1st March

when section 25A of the Act applies.

“This section shall apply to any solicitor –

submitted to the Society must be accompanied by
payment of the annual subscription and
contribution to the Compensation Fund, and the

imprisonment in any civil or criminal 5. When section 25A of the Act applies, the Council
will, upon receipt of the application for approval

102
 Guidance Notes 2013
the Act. The Society will write to the Attorney-
General’s Chambers to enquire if they intend to
the Act.
The Society will subsequently write to inform
the Registrar whether the Council or the Attorney-
General’s Chambers will be making an application
has written to inform the Registrar of the position
of the Council and the Attorney-General’s
Chambers.
of the practice year, a solicitor to whom
section 25A of the Act applies, is to submit to
the Society a “Notice of Intention to Apply for
The form of the “Notice of Intention to Apply for
Law Society’s website at http://
w w w. l a w s o c i e t y. o r g . s g / f o r M e m b e r s /
R e s o u r c e C e n t r e / R u n n i n g Yo u r P r a c t i c e / A
pplyingforPractisingCertificate/
ApplicationForms.aspx.
7. The solicitor concerned will still be required to
submit to the Society, from 1st March (preceding
upon receipt of the ‘Notice of Intention to Apply
the Act and the Society will write to the Attorney-
General’s Chambers to enquire if they intend to
the Act.
gn 2013, PARAgRAPh 8 - ContentS The practice training contract should not state that
of PRACtiCe tRAining ContRACtS
[ReiSSueD] your work” or words to this effect. Instead, it should
[Formerly Council’s Guidance Note 3 of 2010]
This Guidance Note sets out the guidelines for law
practices concerning the contents of practice training
contracts.
Under the previous pupillage system, pupils were
not considered employees of the law practices which
trained them. The introduction of the new practice
training contract regime in 2009 is not intended to be
conceptually different from the pupillage system in
this aspect.
103
Accordingly, based on discussions with the CPF Board
and the Ministry of Manpower, a law practice should
ensure that its practice training contract observe the
following guidelines, so as to maintain the status of
practice trainees as non-employees:
The practice training contract should make it clear,
in letter and in spirit, that it is only for the training of
the practice trainee in accordance with the relevant
legislation.
A standard clause should be incorporated in all
practice training contracts as follows:
“This practice training contract is governed by the
Legal Profession Act and the rules made thereunder.
The duties and obligations of the Singapore law
practice under this contract are prescribed by the Legal
trainee shall perform his or her duties and obligations
in accordance with the Rules and guidelines.”
The other clauses in the practice training contract
should not, either in letter or in spirit, contradict
the standard clause in paragraph 4.2 above. There
should also be no derogation of the standard clause
in other parts of the practice training contract. In
particular, apart from the payment of any honorarium,
the practice trainee in the practice training contract.
Clauses which suggest that the practice trainee is
an employee of the law practice, such as provisions
contract and the duty of the law practice to exercise
effective supervision over its employees, should also
be avoided.
The use of the term “allowance” or “remuneration”
should be avoided in the practice training contract.
Instead, the word “honorarium” should be used.
and supervise training”, and that there will be a
supervising solicitor.
The Council of the Law Society is currently exploring
with the Inland Revenue Authority of Singapore
income tax issues arising from practice training
contracts and will issue a further guidance note on
these issues, together with a full sample training
contract, in due course.
Guidance Notes 2013
gn 2013, PARAgRAPh 9 - infoRMing A 5. If the client consents to taxation or if the Court
CLient of hiS Right to tAxAtion oR orders taxation, it is preferable for the solicitor to
RevieW of A fee AgReeMent
[Formerly Council’s Guidance Note 1 of 2012]
1. This Guidance Note takes effect on 24 April 2012.
2. This Guidance Note sets out the relevant
principles on the scope of the duty of a solicitor
in informing a client of his right to have the
Court tax the bill of costs (including an interim
whether contentious or non-contentious.
3. All solicitors “should act on the basis that they
can have their bills of costs taxed under the law”
and “have an obligation to inform their clients
of this option”: Law Society of Singapore v. Andre
Ravindran Saravanapavan Arul, [2011] 4 SLR
The Court in ARSA was of the view that “[a]
solicitor who offers to have his bill taxed is …
unlikely to have the frame of mind or intention to
overcharge his client”.
4. If a dispute arises on a bill or a query is raised
about a bill in a contentious or non-contentious
matter, the solicitor must inform the client in
writing of his right to apply to Court to have
the bill taxed or to review the fee agreement. In
this regard, the Court in ARSA noted at paragraph
32 that:
“Even where a bill rendered by a solicitor is prima
facie excessive, any potentiality of the solicitor’s
conduct in rendering that bill being regarded as
professional misconduct in the form of
overcharging can usually be remedied or
ameliorated by an offer to have the bill taxed (if
The Law
Society of Singapore v Tan Thian Chua, [1994]
SGDSC 11 at [5], where the solicitor was merely
reprimanded and ordered to pay the costs incurred
by the Law Society in the disciplinary proceedings
as, inter alia, his bill, although excessive, had
been accompanied by an offer of taxation in the
an aggrieved client to determine what the proper
fee is for the actual work done by his lawyer, and
for the lawyer to avoid having to face a disciplinary
charge for overcharging. If the bill is not taxable,
the prudent course is for the solicitor to negotiate a
mutually acceptable amount or even offer
mediation.”
to his client shall not preclude the solicitor
from presenting a bill for a larger amount or
entitled to such amount as is allowed by the
Registrar, notwithstanding that such amount
may be more than that claimed in any previous
bill of costs delivered to his client.
6. Where a solicitor believes that a client knows or
reasonably ought to know of his right to have the
Court tax the bill of costs or review the fee
agreement, for example, where the solicitor had
informed the client of this right in a previous
retainer, the solicitor may decide not to inform the
client of this right. However, all solicitors should
have regard to the words of the Court in ARSA
at paragraph 33 that solicitors who “fail or omit to
[inform their clients of the option of taxation] do
so at their peril”.
7. In complying with this Guidance Note, all
solicitors should:
their clients through negotiation
or mediation (such as the Law
and
120.
gn 2013, PARAgRAPh 10 - guiDeLineS
foR hAnDLing of CLientS’ fiLeS
When A SoLiCitoR LeAveS A LAW
PRACtiCe to PRACtiSe in AnotheR
LAW PRACtiCe
[Formerly Council’s Guidance Note 2 of 2012]
1. This Guidance Note takes effect on 16 October
2012.
2. This Guidance Note applies to both the law
Current Law Practice with the intention to practice
as an employee or member of another law practice
104
 Guidance Notes 2013
being handled by the Exiting Solicitor should
continue to be managed when the Exiting Solicitor
intends to leave the Current Law Practice.
4. The guidelines are based on the following
principles:
4.1.The primary consideration in all cases is
that the Exiting Solicitor and the Current
Law Practice must act in the best interests of
the Client and ensure that the Client’s interests
are not prejudiced by the Exiting Solicitor’s
leaving the Current Law Practice.
4.2. The Client has at all times the right to decide
on the law practice that will represent the
Client, which could be the Current Law
Practice, the New Law Practice or a third Law
a professional manner of the Exiting Solicitor’s
order to decide on the law practice that will
represent the Client.
4.4. The Client is the client of the Current Law
Practice and the Current Law Practice has a
right to retain the Client.
4.5. The Exiting Solicitor must comply with
Solicitor may owe to the Current Law Practice
despite leaving the Current Law Practice.
guidelines
5. Where the Exiting Solicitor intends to take the
following steps should be followed.
6. The Exiting Solicitor must inform the Current
of the intention to leave the Current Law Practice.
Law Practice would be unethical.
7. Unless agreed between the Current Law Practice
and the Exiting Solicitor, the Exiting Solicitor
must not remove lists of Clients’ names and
addresses or other proprietary information from
the Current Law Practice.
8. The Current Law Practice and the Exiting
Solicitor should jointly and promptly notify the
105
Client of the Exiting Solicitor’s proposed
departure. If this is not possible, the Current Law
Practice or the Exiting Solicitor may unilaterally
should be professional and especially should not
the Client has an obligation to retain the Exiting
Solicitor’s New Law Practice or that the Client has
an obligation to stay with the Current Law
in accordance with the principles stated in
paragraph 4 above.
9. If the Current Law Practice is instructed by the
Practice or to the Third Law Practice, the Current
Law Practice should expressly acknowledge this
instruction and facilitate the transfer of the
PCR.
10. If the Current Law Practice receives no instructions
Law Practice or the Third Law Practice, it is
assumed that the Client intends to continue with
the Current Law Practice and the Exiting Solicitor
Practice or otherwise undermine the existing
solicitor-client relationship between the Current
Law Practice and the Client in any way. The Client
remains the client of the Current Law Practice
and the Current Law Practice must continue to
represent the Client in accordance with the
required professional standards.
11. In all matters concerning the procedure in
paragraph 8 to 10 above, it is preferable,
whenever possible, that the Current Law Practice
and the Exiting Solicitor should communicate with
each other and with the Client (whether
orally.
Guidance Notes 2013

gn 2013 PARAgRAPh 11 -
ARRAngeMentS foR PRACtiCe entered into with a law practice, that law
tRAining ContRACtS / ReLevAnt practice is likely to have committed resources
LegAL tRAining for purposes of the practice training or relevant
legal training for that trainee and it may have
1. This Guidance Note takes effect on 14 November turned down other applicants for practice
2013. training or relevant legal training.

2. This Guidance Note is in relation to an agreement,

a trainee to enter into an agreement
with more than one law practice solely for the
practice: purpose of securing options to pick and
choose which law practice to join.

under a practice training contract (whether or 7. If a trainee intends to enter into an agreement with
not the practice training contract has been a second-mentioned law practice, and the second-
registered with the Singapore Institute of mentioned law practice is or should be aware that
Legal Education or any other body or the trainee has already entered into an agreement

mentioned law practice should advise the trainee

mentioned law practice and preferably to obtain

3. Based on feedback from some law practices, there
have been situations where a trainee does not join
a particular law practice despite having entered
into an agreement with that law practice. There
may be various reasons why a trainee may not join
a particular law practice – e.g. the trainee may
wish to join the Legal Service, or another law
practice, or may decide on a different career
altogether.
their consent, before considering whether to offer
an agreement to that trainee.
8. This Guidance Note is advisory only and is not
binding on the parties to an agreement.
9. The Society does not express a view on the validity
of an agreement and this Guidance Note does not
affect the legal rights of the parties to an agreement.

4. In the situation where a trainee does not wish to

another law practice (“second-mentioned law

practice.

appropriate conduct by the parties to an agreement

in the situation where a trainee, having entered
into an agreement with a law practice, intends
to enter into another agreement with another law
practice.

6. The parties to an agreement should be aware of

the following:

practice but subsequently does not wish to join

that law practice, it is only common courtesy to
inform the law practice as soon as practicable that
he/she will not be joining the law practice.

106
Annexes

Annex A – Practice Directions and Rulings Which have been Repealed

Annex B
Annex C – Guidance Notes Which have been Repealed
Annex D

107
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 1, paragraph 1: Applications for Ad hoc Admissions – Queen’s

Counsel
The Legal Profession Act requires that notice of application for ad hoc admission under section 20
1
be served on the Society. Only 2 days’ notice is required by the Act, but members of the Bar are
requested, where possible, to give at least 10 days’ notice of such an application as each application
has to be considered by Council before the approval or otherwise of the Society is given.

PDR 1989, Chapter 1, paragraph 2: Admission of Queen’s Counsel

2 particulars of the case in which the applicants intend to appear. The attention of members of the
Society is drawn to the provisions of S. 20 of the Legal Profession Act. While the particulars should

Letter dated 6th October 1987 from the Senior Assistant Registrar, Supreme Court, for your attention:–

3
Queen’s Counsel is engaged.

Thank you.

Yours faithfully

SENIOR ASSISTANT REGISTRAR

SUPREME COURT, SINGAPORE ”

PDR 1989, Chapter 1, paragraph 8(c): Change of Solicitors and outstanding Costs

a Solicitor in regard to his fees in a situation where he is discharged by a client who then appoints

4
just cause, the Solicitors are entitled to hold the papers until their bill of costs has been paid. If this
measure should prove in-effective, there is nothing to prevent a Solicitor from resorting to recovery
proceedings in the courts in respect of his outstanding costs. The client can always make payment
under protest and request a taxation of the Solicitor’s costs.

108
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 1, paragraph 10: Service of Court Documents

Members of the Bar are informed of a new procedure for service of court documents in the United
States.

As from to-day, requests for service of court documents upon any party in the United States must
5 be accompanied by a bank draft for US$15/- drawn in favour for the United States Treasury on a
bank in the United States. This is the standard fee for the service and is chargeable whether the
proceedings in Singapore are initiated in the High Court or the Subordinate Courts.

Members are informed that the Ministry of Foreign Affairs has informed the Registrar, Supreme

PDR 1989, Chapter 1, paragraph 19(a): Liens in Criminal Proceedings

The Secretary reported on the receipt of the reply of the Secretary of the Law Society on liens over
papers in criminal cases. The Secretary of the Law Society wrote to say as follows:–

“The position is that when the solicitor discharges himself, then the client or his new solicitor, can
apply to the Court for an Order for delivery of the papers in the cause on an undertaking to hold them
without prejudice to the former solicitor’s lien subject to redelivery after the hearing. Where, on the
other hand, the client discharges the solicitor, the solicitor is under no obligation to delivery, produce
6
discharged solicitor ought to be able to make use of the non-production of the papers in order to get at

criminal and civil cases.” 1

The Secretary of the Law Society also referred to the Judgment of the Court of Appeal in the case

proceedings did not override a solicitor’s lien where he otherwise had one.”

1. See, however, Sumpters v. Caldwell.

PDR 1989, Chapter 1, paragraph 19(c): Papers to be handed over on Change of
Solicitor

18:7 Documents in existence before the retainer held by the solicitor as agent for and on behalf of
his client or a third party must be dealt with in accordance with the instructions of the client of third

purpose of the business transacted during that retainer must be dealt with as follows:

Cases, instructions and briefs, drafts and copies and copies made by the solicitor of letters received by

to be a distinction between copies of letters written to the client which may be retained by the solicitor
and copies of letters written to third parties.

109
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 1, paragraph 28: Communication by Counsel with Witnesses

Subpoenaed by the Prosecution

The Bar Committee has from time to time made representations to the Attorney-General’s Chambers
regarding the above matter, and attached herewith are copies of correspondence to which the attention
of members of the Bar is invited.

The Committee wishes to draw the particular attention of members of the Bar to the views expressed in
the February 1963 issue of the English Law Society’s Gazette “INTERVIEWING WITNESSES FOR
THE OTHER SIDE – A Solicitor’s Rights and Duties” and lays special stress that, while members of
the Bar defending accused persons are entitled to interview witnesses called by the prosecution, they
should not tamper with any such witness.

that solicitors for the defendant in a criminal case are entitled to interview the prosecution’s witness
which include the complainant. However, following an old practice the Bar Committee has refrained
from advising members of the Bar to exercise their rights on the understanding that the prosecution
will always call witnesses who have been included in the prosecution’s list so that the defendants will
8 not be deprived of any evidence which could be available from such witnesses.

listed witnesses without any prior warning to the defence and thereby depriving the defence of being
able to take a statement from such witnesses and to consider whether they should be called to give
evidence. The Bar Committee has previously protested to you against this practice which has crept in
on the part of the prosecution, but such protest has been in vain.

advise members of the Bar to refrain from exercising their rights under the rule mentioned in the Law

by the Rt. Honourable Lord Parker, the present Lord Chief Justice of England. The Bar Committee
regrets having to put an end to the arrangement but it has been not of its own choosing. I am, therefore,
directed to inform you that the Bar Committee is taking steps to inform all members of the Bar that
they are entitled to interview any witness listed by the prosecution including the complainant subject
to the safeguards mentioned by the Law Society.

PDR 1989, Chapter 1, paragraph 32: References on other firm’s Solicitors

The attention of The Society has been drawn to a letter which has been addressed to Advocates &

Solicitors, to whom it is addressed, is earnestly sought in an effort to compile additional information

9

Members receiving any such request from Martindale-Hubbell, Inc. should therefore inform them
that it would not be proper for them to supply the information sought.

110
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 1, paragraph 38: Matrimonial Proceedings: Service on the Attorney-
general

10
decree nisi and the decree absolute shall be served on the Attorney-General by the person or his

been served on the Attorney-General. Members of the Bar should ensure that this is done.

PDR 1989, Chapter 1, paragraph 45: Application for Particulars of ownership of

Motor vehicles from Registrar of vehicles

Members are informed that after representations were made by the Law Society, the Registrar of
11
Vehicles has agreed that applications for particulars of ownership of vehicles by solicitors will not be

Letter dated 5th February 1985 from the Deputy Registrar, Subordinate Courts, for the attention of the
members of the Bar:–

“It has been too frequent that accused persons and witnesses, on the day of trial, tender through a

to the exact medical state of the accused person or witness. The answers are usually unsatisfactory. If

1.

present.

2. Please be informed that the Courts have arranged with the Ministry of Health that patients seeking
12
leave from Court attendance must indicate such facts to the doctor or dentist and that all medical

therefore have to request for a separate signed document from the private doctors.”

Sd. DEPUTY REGISTRAR

SUBORDINATE COURTS

Sd. DEPUTY REGISTRAR

SUBORDINATE COURTS

111
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 1, paragraph 47: Application for notes of evidence in Part-heard
Cases

The Senior District Judge, after representations made by the Law Society has decided that the decision

13

1. Brief
2. Not involving complicated facts
3. The evidence involved that of formal witnesses only without extensive cross examination.

PDR 1989, Chapter 1, paragraph 48: Syariah Court hearings

Members who appear in the Syariah Court should give Non-Malay Lawyers who appear for other
14 parties, a copy of their written submissions given to the President of the Syariah Court. If the
submissions are oral submissions, members are requested to conclude with a summary in English for

PDR 1989, Chapter 1, paragraph 50: Claims by third Party vehicle owners handled
by Solicitors
15 Members of the Bar are encouraged, wherever possible, to enter into discussions with Insurance
Companies before a Writ of Summons is issued in all cases where members consider it appropriate
to do so.

PDR 1989, Chapter 1, paragraph 56: Request for further arguments before Judge/
Registrar

It has been brought to the notice of the Council that solicitors are still writing letters of request for
16 further arguments before a Judge/Registrar without extending a copy of the same to solicitors for the
opposing party despite Practice Direction No. 1 of 1987 issued by the Registrar of the Supreme Court.

Members are reminded that such practice is improper.

PDR 1989, Chapter 1, paragraph 57: Counsel’s fees

17
Unless otherwise agreed between the solicitors, an instructing solicitor is responsible for Counsel’s
fees.

112
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

RuL/2/1989: interest earned on Stakeholder Money

whether the solicitor could retain the interest earned on it.

Ruling:
18
The question as to who should be entitled to the interest on moneys held by a solicitor as stakeholder
was entirely a matter of contract. If the contract is silent, then the solicitor can retain interest for his

(See Potters v Loppert

PDR 1989, Chapter 6, paragraph 2: Singapore telephone Directory

The Council has recently resolved that in keeping with the practice in other Commonwealth countries
there is now no objection to members of the Bar including in the general pages of the Singapore
Telephone Directory the description “Advocate and Solicitor” or “Advocates and Solicitors” as the

19

bold type. Such bold type entries and the use of the description “Advocate and Solicitor” or “Advocates

residential telephone number to be printed in bold type or to contain any reference to his occupation.

PDR 1989, Chapter 6, paragraph 3: use of the name of the Law firm following the
name of a Lawyer in Professional Publications, Conference Papers, Conferences or
Seminars

conference papers, conferences or seminars.

20 By way of example –

A, Partner

If A is a legal assistant, then the following description is permissible:

Mr A, Advocate & Solicitor

The use of the term “Senior Partner” or other like descriptions should be avoided.

PDR 1989, Chapter 6, paragraph 4: Advertisements in “Patent and trade Marks Review”

The Council agreed with the Committee’s recommendation that solicitors be informed that their
21
request to insert the particulars of solicitors who undertake patent and trademarks work in the “Patent
and Trade Marks Review” was approved and that the Council had also agreed to the inclusion of the
words “Advocate and Solicitor” in the advertisement for the Review.

113
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 6, paragraph 5: trade Marks & Patent Agents trade Marks &
Patent Agents
22
Agents”. This ruling shall apply irrespective of whether the lawyers are members of the London
Institute of Trade Marks Agent.

Members of the Bar are requested to note that a distinction should be drawn between publishing
articles in a legal publication and in a non-legal publication like the press. The Council has accepted
23
the Recommendation of the Etiquette & Rules Sub-Committee that in the case of legal publications

Solicitor of the Supreme Court of Singapore. In the case of non-legal publications, particularly the

address should not be included in the article.

PDR 1989, Chapter 6, paragraph 7: Photographs to the Press

In view of the apparently growing practice among members of the Bar to advertise by means of the
publication of photographs of themselves in connection with letter press describing their professional
24
Law Society in England and consider that a new rule is desirable and suggest:–
“That members of the Bar should not supply or arrange or permit the supply of photographs of
themselves to the press or other publications when such photographs are to be used in conjunction
with letter press referring to the member as a member of the Bar.”

PDR 1989, Chapter 6, paragraph 8: Advertising – Press interviews

25 The Council has recently ruled that where a solicitor is interviewed on television, with the press and/

any biodata as to his experience and practice.

114
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 6, paragraph 14: general Rules on Advertising

It is contrary to the etiquette of the profession for a Solicitor:–

Provided that this rule shall not apply to the printing of the name and address of any Solicitor or of

publications as the Bar Committee may from time to time sanction, or in any telephone directory or
in ordinary legal notices published in the press or elsewhere so long as undue prominence is not given
26
therein to the printing of such name and address either by the use of large print or enlarge space and

laudatory references to him in his professional capacity or containing expressions of gratitude for

carrying on of his practice or otherwise any act or thing which can reasonably be regarded as touting
or advertising or as calculated to attract business unfairly.

PDR 1989, Chapter 6, paragraph 16: Chamber of Commerce

27
Chambers of Commerce and of any similar Association such as the British Business Association.

PDR 1989, Chapter 6, paragraph 17: Legal notes in the Law

The Council has ruled that there are no objections to a Solicitor publishing his notes or any aspect of
the Law with a view to sale. However, the publishers’ name should have no obvious relationship with
the Solicitor’s professional practice or his person, as such relationship, however unintentional, would
28
be suggestive of advertising.

appear at the end of an original contribution, but no name should appear at the end of an item which
is merely a report or summary.

PDR 1989, Chapter 6, paragraph 18: Participation by Solicitors Acting for Banks in
Seminars
29
The Council is of the view that there is nothing objectionable in the Banks’ Solicitors participating in

115
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 6, paragraph 19: Brochures

The Council has received an enquiry from a member as to whether it would be appropriate for
30
developers to insert in their brochure for a Development Project, the name of their solicitors. The
Council has ruled that it would not be appropriate to allow the solicitors name to be inserted in the
brochure.

PDR 1989, Chapter 6, paragraph 21: free Legal Advice

It has come to the notice of the Council that solicitors giving free legal advice through Legal Aid
clinics to members of the public sometimes end up acting for parties in respect of matters on which
free legal advice were sought.
31
Members are warned that the Law Society views such practice as touting. Members who are on the
panel giving free legal advice in any legal aid clinics or institutions and who are found acting on
behalf of any parties relating to matters on which free legal advice was sought will be subject to
Disciplinary Proceedings.

PDR 1989, Chapter 6, paragraph 22: Calling Cards – Clerks

32

number as such a practice, if permitted, may facilitate touting for work.

PDR 1989, Chapter 6, paragraph 23: newsletter on Recent Legal Developments

should appear anywhere in the Bulletin. Furthermore, there is no certainty that the readership would
not extend beyond the recipient clients.

If a newsletter is intended purely for internal circulation, then there is clearly nothing objectionable.
However, if this is indeed the purpose, then there should be no need for the prominent display of the
33

116
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 7, paragraph 2: unprofessional Conduct

It is unprofessional and improper conduct:

or agents practising in the British Empire, but such a commission should not be allowed to any
other Barrister, Solicitor or Attorney in the British Empire. The recognised agent of a Solicitor is
a Barrister, Solicitor or Attorney who regularly does work as Agent for the Solicitor whether the
34
Solicitor or Attorney practising in a foreign country.

for an Advocate and Solicitor to pay, give, agree to pay, or agree to give any commission, gratuity,

pretext of services rendered or otherwise. Provided that this Rule is not intended to prohibit the
payment of ordinary bonuses to staffs.

No Advocate and Solicitor shall accept or agree to accept less than the scale fee laid down by law in
respect of non-contentious business carried out by him.

117
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 7, paragraph 3(a): Accounts

Every Solicitor shall keep such books and accounts as may be necessary to show and distinguish in
connection with his practice as a Solicitor

and

Every Solicitor, who holds or receives money on account of a client (save money hereinafter expressly

current or deposit account at a Bank which account is to be kept in the name of the Solicitor (hereinafter

No money shall be paid into a client account other than:

in part money due to the Solicitor.

35 No money shall be drawn from a client account other than:

debt due to the Solicitor from a client or money drawn on the client’s authority, or money in respect
of which there is a liability of the client to the Solicitor, provided that the money so drawn shall not in

Rules 13, 14 and 15 shall not apply to money which:

In order to ascertain whether the Rules under this Part have been complied with, the Bar Committee,
acting on written complaint lodged with it, may require any Solicitor to produce at some convenient
time and place, his books of account, bank pass books, statements of accounts, vouchers and any other
necessary documents for the inspection of any person appointed by the Committee, and such person
shall prepare for the information of the Committee a report on the result of such inspection.

Before making any such appointment the Committee shall consider any objection made by any such

118
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

In order to ascertain whether the Rules under this Part have been complied with, the Bar
Committee, acting on written complaint lodged with it, may require any Solicitor to produce at
some convenient time and place, his books of account, bank pass books, statements of accounts,
vouchers and any other necessary documents for the inspection of any person appointed by the
Committee, and such person shall prepare for the information of the Committee a report on the
result of such inspection.

Before making any such appointment the Committee shall consider any objection made by any
such Solicitor to the appointment of a particular person on personal or other proper grounds.
35
Before instituting an inspection on a complaint made by a third person, the Committee shall
require prima facie evidence that a ground of complaint exists, and may require the payment by

inspection and the costs of the Solicitors against whom the complaint is made. The Committee

Nothing in the Rules under this Part shall deprive a Solicitor of any recourse or right, whether by
way of lien, set-off, counter-claim charges or otherwise, against moneys standing to the credit
of a client account.

119
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 7, paragraph 6(a): Stamp on notarial Public

With reference to a letter dated 2nd December, 1967, regarding the necessity of stamping every

protests were usually stamped, there was some divergence of opinion on whether or not notarial acts
36
should be stamped, but the consensus was that these acts ought to be stamped.

After discussion, the meeting decided that every notarial act should be stamped and that members of
the Bar should be informed accordingly.

PDR 1989, Chapter 7, paragraph 7(a): Appointment of notaries Public

37 The Council has been informed by the Attorney-General that in future any application for appointment
as a Notary Public should be accompanied by evidence of the necessity for a further appointment in
the area in which the applicant practises.

PDR 1989, Chapter 7, paragraph 7(b): Appointment of notaries Public

Members of the Bar are informed that the Council has agreed to the request of the Attorney-General
that applicants for the appointment of Notaries Public should channel their applications through the
Law Society for onward transmission to the Attorney-General who is the appointing authority under
38
the Notaries Public Act

On behalf of the applicants, the submission of all applications will be made by the Council to the

PDR 1989, Chapter 7, paragraph 10: Registration of trade Marks in Sarawak

The State Attorney-General, Sarawak, has requested that for the purpose of the registration of trade
marks in Sarawak, Advocates and Solicitors in Singapore wishing to act in Sarawak should act
39 through practising Advocates in Sarawak and in such cases the address for service should be shown as

will be greatly appreciated.

PDR 1989, Chapter 7, paragraph 13: Wearing of Wigs

Enquiries have been received by the Singapore Bar Committee as to whether the wearing of wigs in

40
a resolution of the general members of the Bar made in 1934, it was resolved that Advocates and
Solicitors appearing in the High Court should wear wigs whenever possible. Although for some time
after the passing of the resolution, some Advocates and Solicitors did take the trouble to wear wigs,
it was never a popular practice. If, however, any member of the Bar wishes to wear a wig when
appearing in the High Court, he or she is entitled to do so.

120
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 7, paragraph 14(a): Change of Address

convenience of members is often rendered out of date in many instances.

We would urge any member of the Bar affected by such changes to notify us of the fact so that
circulars and other matters may be directed to their new address, in the future.
41
PDR 1989, Chapter 7, paragraph 14(b): Change of Address, etc.

Members are reminded that they should notify the Law Society if there is a change of partnership,
employment, address of their practice, telephone numbers and such other relevant particulars either
before or immediately after the change takes place.

PDR 1989, Chapter 7, paragraph 16: Disclosure of information to Auditors

The attention of members of the Bar is drawn to the recommendations of the Law Society of England
in regard to the furnishing of information by solicitors to auditors. This matter is being taken up by
the Law Society with the Singapore Society of Accountants, but in the meantime members of the
Bar may feel disposed to follow the recommendations of the England Law Society, a copy of which
is attached, until such time as agreement can be reached with the Society of Accountants on some
alternative formula.

42 The attention of members of the Bar is drawn to paragraph 1 of the Society’s circular dated the 10th
April 1972. Since then the Singapore Society of Accountants has agreed with the Law Society of
Singapore to accept the recommendations of the England Law Society a copy of which accompanied
the Society’s circular of the 10th April, 1972. The Society of Accountants adds that it believes that
there may be circumstances in which it is legitimately necessary as an audit procedure for an enquiry

by the directors is complete in all material particulars. Members of the Bar are, therefore, advised in

enquiries.

121
Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 7, paragraph 22: visiting Silks - tax Liability

The following arrangement has been agreed with the Commissioner of Inland Revenue and is drawn
to the attention of all members of the Bar,

in our Courts can be dealt with by the Commissioner of Inland Revenue expeditiously.

of Inland Revenue immediately after they have obtained the Courts’ Order admitting the Queen’s
Counsel in any case of matter. It would be convenient if a copy of the Order of Court in question is
sent to the Commissioner of Inland Revenue.

that no fees will be paid to the Queen’s Counsel in question until his Singapore tax liability is settled

event the Commissioner of Inland Revenue will not exercise the power in him reserved under Section
57 of the Income Tax Act to appoint the solicitor an agent of the Queen’s Counsel. However, the
Commissioner of Inland Revenue reserve to himself the power to make an agency appointment under
Section 57 where the facts known to him merit it and especially where notice is given that Queen’s
43
Counsel has been briefed or he otherwise know about this fact but an undertaking from the instructing
solicitor has not been given.

is instructed. Air fares and hotel expenses of Queen’s Counsel, even though they may form part of the
fee arrangement, may be excluded if these are actual reimbursements for the particular items. Fees for
opinions or further opinions rendered from outside Singapore even if they relate to the case in which
the Queen’s Counsel is subsequently instructed and even if given after receiving such instructions
is not liable to Singapore tax. If any opinion is rendered whilst he is in Singapore whether to his
instructing solicitor or anyone else any fees payable in respect thereof attract Singapore tax.

when the same is paid or remitted to the Queen’s Counsel. In the event that the solicitor is funded
by his client but holds the same pending receipt of a fee note from Counsel, he would have to pay to
the Commissioner of Inland Revenue the tax liability as soon as an amount can be estimated for the
services which have been rendered.

should accompany the remittance to the Commissioner giving necessary details of the case involved
and the Queen’s Counsel briefed. If any expenses are claimed as a deduction against income a normal
Return must be rendered by or on behalf of the Queen’s Counsel.

PDR 1989, Chapter 7, paragraph 31: Mentioning Cases

Members are informed that the practice for DPPs to mention cases is according to their seniority and
44
for this purpose the date they joined the Legal Service is equated with the date of admission to the Bar
of Counsel in practice.

122
 Annex A :
Practice Directions and Rulings
Which Have Been Repealed
no. Practice Direction, Ruling or guidance note Recommended to be Repealed

PDR 1989, Chapter 7, paragraph 33: firms’ names

The Council of the Law Society had recently to consider an application by some members of the
Bar who wanted to practise under the name and style of ABC & Co / ABC Partners (A, B and C
45
ruled that members of the Bar should practice under their own names/surnames or the names/surnames

lend credence to anonymity and lead to confusion.

RuL/2/1996 - Legal Costs for the Preparation of a Statutory Declaration from a vendor
of a Property

1. The Council of the Law Society is of the view that solicitors should be entitled to charge a fee

46

2. The Council is of the view that solicitors should be entitled to charge a fee of $50 for the additional
work involved in preparing the Statutory Declaration. No additional fee is to be charged by the
solicitors perusing the form of Statutory Declaration.

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no. Practice Directions Recommended

1 PDR 1989, Chapter 1 paragraph 4: Members’ attention is drawn to section 32(3) of the
Applications for Pupils to Appear before Act where a solicitor who is a supervising solicitor
a Judge or Registrar under Part II of the Act may apply to allow a practice
trainee (who has completed not less than 4 months of
the practice training period) to appear, on behalf of
to the application made by Masters for their the solicitor or the Singapore law practice in which
pupils to be given leave to appear before:– the solicitor practises, before —

Magistrate, the Registrar

of the Subordinate Courts or a Deputy Registrar of

a case and/or to apply for bail under section

or to apply for bail.

The Chief Justice has commented that it is a Former Chief Justice, Wee Chong Jin, has commented
discourtesy for petitioners who apply for theirthat it is a discourtesy for petitioners who apply for
pupils to appear in chambers not to attend on their pupils (now known as practice trainees
appear in chambers not to attend on their applications,
their applications, or if they are unable to attend
or if they are unable to attend for good reasons that a
does attend. There have been instances where colleague should attend.
pupils admitted to appear in chambers have
appeared on these applications. Would members of the Bar please note that whenever
possible the supervising solicitor of a practice trainee
Would members of the Bar please note that should appear on these applications and if he is not
whenever possible the Master of a pupil should able, then a senior colleague should attend.
appear on these applications and if he is not
able, then a senior colleague should attend.

For the guidance of members of the Bar, please

note that in a recent application under section

The Honourable The Chief Justice has ruled

that before an Order under this section can be
made, a pupil should have served at least six
months pupilage if he has not completed his
Post-Graduate Practical Course.

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no. Practice Directions Recommended

2 PDR 1989, Chapter 1 paragraph 5: out

of hours Arrest of vessels/Cargo in short notice of a vessel’s arrival was received from
Admiralty
encountered when arrest documents were presented

when short notice of a vessel’s arrival was

received from clients with instructions to arrest,
available opportunity, the purported reason for
documents were presented to the Registry after refusal being section 53 (now section 52(1)
Stamp Duties Act (Cap. 312, 2006 Rev. Ed. Sing.
which provides as follows:–

opportunity, the purported reason for refusal “No instrument chargeable with duty shall be
being section 53 of the Stamp Duties Act which admitted in evidence for any purpose by any person
provides as follows:– having by law or consent of parties authority to
receive evidence, or shall be acted upon registered
“No instrument chargeable with duty shall be or authenticated by any such person or by any public
admitted in evidence for any purpose by any
person having by law or consent of parties
authority to receive evidence, or shall be acted As a result of this representation, the Council made
upon registered or authenticated by any such representations to the Registrar as well as the Attorney-
General, with a view to either establishing a practice
instrument is duly stamped.” whereby an undertaking from a solicitor would be

As a result of this representation, the Council amending the then section 53 appropriately.
made representations to the Registrar as well
as the Attorney-General, with a view to either The Attorney-General has written to say that in his
establishing a practice whereby an undertaking view the then section 53 has no application in the
mentioned situation. This is because arrest documents
circumstances or alternatively, amending are not in fact chargeable with stamp duty, but with
section 53 appropriately. Court fees as prescribed by the Rules of Court (Cap
322, R 5, 2006 Rev. Ed. Sing) (“Rules of Court”) at
The Attorney-General has now written to say paragraph 76(a) and 76(b) of Appendix B.
that in his view section 53 has no application
in the mentioned situation. This is because This view was conveyed to the Registrar, and in
arrest documents are not in fact chargeable with consequence, the Registrar has now written to say
stamp duty, but with Court fees as prescribed that he will in future agree to accept an undertaking
by the Rules of the Supreme Court 1970.
on unstamped documents, provided that these
This view was conveyed to the Registrar, and documents are stamped as soon as possible the
in consequence, the Registrar has now written following morning.
to say that he will in future agree to accept an

him to act on unstamped documents, provided

that these documents are stamped as soon as
possible the following morning.

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no. Practice Directions Recommended

3 PDR 1989, Chapter 1 paragraph 6: Where a solicitor intends to rely on authorities at a

exchange of Authorities hearing, he shall supply a copy of the authorities to
his opponent before the hearing.
The attention of the Society has been drawn
to the practice in England whereby Barristers’ Unless there is a prior agreement between solicitors
clerks exchange each other’s lists of authorities on a time at which authorities are to be exchanged,
to be cited at the hearing before the lists are
hearing, the solicitor is to supply a copy of the
produced to the Court. This
is to ensure that:
While this is not done in Singapore, it is felt
that the English practice has much to commend.
Not only is one’s opponent not taken by

the administration of justice because the Judge justice is not compromised

hears proper argument on all the cases cited.
fairness in court proceedings is promoted.
Members of the Bar are, therefore, encouraged
to follow the English practice and to supply a [Afternote: Refer to:
copy of the list of authorities which they send
to the Court Librarian, to their opponents, a) Part VIII, paragraph 69 of the Supreme Court’s
specifying in that list not only the volume in Practice Directions: Filing of documents and
which the report appears, but the page and authorities for use in Court;
name of the case.
b) Part VII, paragraph 50(9)-(11) of the Subordinate
Courts’ Practice Directions: Bundle of authorities;
and

c) Part XVI, paragraph 154 of the Subordinate

Courts’ Practice Directions: Bundles of authorities
for criminal proceedings.)

d)2011 Guide P72 Paragraph 6]

4 PDR 1989, Chapter 1 paragraph Protracted Arguments in Chambers
7: Appearance in Chambers: the
“10-Minute Rule” Solicitors appearing in Chambers who anticipate that
their arguments would be substantial are reminded to
It has been brought to the Council’s notice inform the Court accordingly at the commencement
that recently there have been many instances of the hearing and/or to ask for their case to be stood
of solicitors not adhering to the “10-minute down.
rule” when they appear before the Judge or where possible, give priority to other solicitors
the Registrar in Chambers in the High Court.
Members appearing in Chambers are reminded Solicitors are reminded to observe the above as an act
to observe this rule as an act of courtesy to the of courtesy to other solicitors who may be waiting for
others who are awaiting their turn and they their turn.
should ask for their case to be stood down if
they think that their case would extend beyond [Afternote: Refer to 2011 Guide P73 Paragraph 8]
10 minutes.

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no. Practice Directions Recommended

5 PDR 1989, Chapter 1 paragraph 8(a): obtaining fee Agreements in Writing

Discharge from Proceedings
Solicitors are advised that it is important
1. The Council has recently had to consider a case to have the agreement on the fees
where a complainant who was the accused in a Police reduced into writing. They should also
Court prosecution alleged that his Counsel had obtained take steps to explain to their clients the
a discharge from the proceedings without reasonable or
consequences of their failure to pay
in whether the advocate and solicitor had contracted to do the agreed fees, and the right of the
Counsel to apply to the Court for leave
provided his fees at a certain sum per day were paid daily to withdraw from the proceedings if the
and in advance. agreement for his fees or expenses to be
paid is breached by the client.
2. In order that awkward situations such as that
abovementioned should not occur, members of the Bar are [Afternote: Refer to 2011 Guide P130
advised that it is important when undertaking the defence Paragraph 1. ]
of an accused to have the agreement on the fees reduced
to writing. Although in England it has been held that a
Counsel who has agreed with his professional client to

fee daily is not under an obligation to continue appearing

if the terms of the agreement are not kept by the client, it
must be remembered that a Counsel’s client in England is
a solicitor who is well acquainted with the practice relating
to the payment of fees and disputes between solicitors and
Counsel hardly ever arise.

3. The situation is somewhat different in Singapore. As

the two branches of the profession are fused, a Counsel’s
client in such cases is usually the accused person himself,
who is not well acquainted with the rights and obligations
of a party to such an agreement. Members of the Bar are,
therefore, advised that they should not only enter into a
written agreement with their clients in such cases, but also
take steps to explain to their clients the consequences of
their failure to pay the agreed fees, and the right of the
Counsel to apply to the Court for leave to withdraw from
the proceedings if the contract for his fees to be paid on a
daily basis is not kept by the client.

4. Further, in the event that an application is made to be

discharged from acting in such circumstances, the Judge or
Magistrate should be told the true reason for the application,
and not that the advocate has “no further instructions”.

5. After consultation with the Chief Justice, the Council

has decided that the Counsel should not now ask to see the
Judge or Magistrate in Chambers to explain the position.

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no. Practice Directions Recommended

6 PDR 1989, Chapter 1 paragraph 8(b): Reservation of Rights in Warrant to Act

Discharging from Acting further
Applications by solicitors to Court to discharge
them from further acting in litiqious [sic]
matters on the ground that their clients are not
paying their fees are frequently made these
days. Some of these applications may well be
improper, as they may amount to an attempt by
the Applicants to seek an Order from the Court
to condone their breach of contract.
Any seeking to terminate
his retainer may well be averted by inserting an
appropriate reservation of right in his client’s Warrant
to Act. This reservation could be to the effect that the
solicitor may at any time discharge himself based on
the grounds set out in rule 42(1) of the PCR, while
observing the obligation in rule 42(2) of the PCR to
take reasonable care to avoid foreseeable harm to the
client.

Whether a solicitor is entitled to terminate or Without a suitable reservation of right, a solicitor

seek a termination of his retainer by reason of who obtains his discharge may well expose himself
pecuniary embarrassment to him, depends on to a claim for damages in the event his withdrawal
the terms of his retainer. leads to the dismissal of his client’s claim or the
recovery of Judgment against his client when there
is a valid defence.
may well be averted by inserting an appropriate
reservation of right in his client’s warrant to act. [Afternote: Refer to 2011 Guide P12 Paragraph 2]
This reservation could be to the effect that the
solicitor may at any time discharge itself without
and given reason and that upon discharge he
shall have a lien over all documents and moneys
held on behalf of the client until payment of his
professional costs.

Without a suitable reservation of right, a

solicitor who obtains his discharge may well
expose himself to a claim for damages in the
event his withdrawal leads to the dismissal of
his client’s claim or the recovery of Judgment
against his client when there is a valid defence.

7 PDR 1989, Chapter 1 paragraph 11: Service of Subpoenas on Witnesses

Subpoenas to Attend Court: experts and
Solicitors should not give short notices to witnesses
to attend Court. In several cases, instant subpoenas
have been served a day or two before the date
The Council has received an increasing number of hearing, thus giving the witnesses concerned
of complaints from witnesses (especially little time to make necessary arrangements. Such
practice is deprecated and solicitors are reminded
that it is essential in the interests of the good name
court and that in several cases, instanta [sic] and reputation of the profession that solicitors
subpoenas have been served a day or two before should show courtesy, consideration and fairness
the date of hearing, thus giving the witnesses to witnesses and they should take positive steps to
concerned little time to make necessary
arrangements. The Council deprecates such of the date of hearing.
practice and members are reminded that it
is essential in the interests of the good name
and reputation of the profession that solicitors
should show courtesy, consideration and
fairness to witnesses and they should take
positive steps to ensure that witnesses are given

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7
The attention of the members of the Bar is
drawn to the question of subpoenaeing [sic] The attention of the members of the Bar is drawn to

or because they have in their records material either as experts or because they have in their records
which may be relevant to the case in regard to material which may be relevant to the case in regard
which they have been so subpoenaed. to which they have been so subpoenaed.

In order to establish mutual co-operation and In order to establish mutual co-operation and
understanding between members of the Bar understanding between solicitors and Government

are advised that before issuing a subpoena, subpoena, they should communicate with the Head
they should communicate with the Head of the
instance, indicate the nature of the evidence required,
instance, indicate the nature of the evidence and come to an amicable arrangement with him so
required, and come to an amicable arrangement that a subpoena may be issued for the attendance of
with him so that a subpoena may be issued for
the evidence required.
of or is able to give the evidence required.
If solicitors adhere to this procedure, it will help to
It is felt that if members of the Bar adhere promote better understanding between Government
to this procedure, it will help to promote
better understanding between Government ensuring the smooth running of the administration of
justice.
thereby ensuring the smooth running of the
administration of justice. [Afternote:
Refer to:
The above circular was issued in September
1965 and is re-published by way of reminder
and because the attention of the Council was
recently drawn to an instance where a medical
practitioner was given less than one day’s
notice to attend Court as a witness, causing a
serious disruption of important appointments.
All witnesses who have daily business
commitments should, as a matter of courtesy as subpoena.
well as good practice, be given as much notice
as possible and care should be taken that their Also refer to 2011 Guide P101 Paragraphs 1 and 2]
time spent in and about the Court is kept to a
minimum.

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no. Practice Directions Recommended
8 PDR 1989, Chapter 1 paragraph 12(b): Responsibility for fees
Witnesses’ fee and expenses- Cost of
Professional Agents a) Witnesses’ fee and expenses
For the preservation of good relations with
members of other professions, Council
considers that where a solicitor engages the
services of a professional witness, he should
assume personal liability for the payment of the
proper fees of that witness, unless at the time
the services are requested he makes it clear
to the witness concerned that he will not be
personally responsible for payment of the fees
involved and that the witness must look to the
lay client for payment.
The Council applies the same principle to the
expenses of a witness who is not a member
of another profession. Therefore, a solicitor
is taken to be professionally responsible for
payment of the reasonable fees and expenses
of any such witness whom he may call to give
means that, before calling upon the witness, the
solicitor should for his own protection either
satisfy himself that his client is willing and able
to pay the witness’s expenses or, it he has no
such assurance, should obtain payment from
cover the expenses.
A solicitor who engages a foreign colleague to
advise on a case or to cooperate in handling it,
is responsible for the payment of the latter’s
charges unless there is an express agreement to
the contrary. When a solicitor directs a client
to a foreign colleague he is not responsible for
the payment of the latter’s charges, but neither
is he entitled to a share of the fee of this foreign
colleague.
Where a solicitor calls a witness to give evidence on
behalf of his client, he shall, before calling upon the
witness, make it clear to the witness concerned that
he will not be personally responsible for payment
of the fees involved (in the case of a professional
witness) or any such fees and expenses (in the case
of other witnesses). The solicitor should for his own
protection either satisfy himself that his client is
willing and able to pay the witness’s expenses or, if
he has no such assurance, obtain payment from his
expenses.
Where a solicitor directs a client to a foreign
colleague, he is not responsible for the payment of
the latter’s charges, but neither is he entitled to a
share of the fee of the foreign colleague.
Amendment to rule 52 PCR in 2001
[“Understanding the Recent Amendments to
the Professional Conduct and Publicity Rules”,
Singapore Law Gazette, December 2001]
“Rule 52 sets out the professional duty of a solicitor
to meet the fees of professional agents when there is
no agreement with the agent that he look to the client
of the solicitor for payment of his fees.
The Ethics Committee agreed with the view of the
Council that the Law Society should not continue to
hold its members professionally liable for the fees
of professional agents they engage on their clients’
behalf when there is no reciprocal professional
obligation imposed by other professional bodies.
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no. Practice Directions Recommended

8 (PDR 1989, Chapter 1 paragraph 40:
Responsibility for Payment of Charges
of foreign Solicitors instructed by
Singapore Legal firms
The Council’s attention has been drawn recently
as to the responsibility for payment of charges
of foreign solicitors instructed by Singapore
The Council would draw the attention of
solicitors to the general rule that where a lawyer
engages a foreign colleague he is responsible
for the payment of the latter’s charges unless
there is express agreement to the contrary.
This rule should always be followed in all
cases where there is reciprocity as for example
and Singapore and Australia.
The amended rule only requires a solicitor to be
professionally responsible (unless agreed otherwise)
for the fees of a fellow solicitor and a foreign lawyer
obligations. [Society’s Note: A solicitor is therefore
under no obligation to pay the professional fees of
another professional who is not a solicitor. The
responsibility to pay the fees falls on the client. Only
the Court can order a personal liability of costs
against a solicitor and in absence of such order, one
cannot assert any personal legal obligation against
the solicitor.]
Therefore, from 1 September 2001, a solicitor will not
be liable for professional misconduct if he or she fails
to meet the fees of a professional agent engaged on
a client’s behalf. However, nothing in r 52 affects the
solicitor’s contractual liability to such agents or third
parties. It is always a good rule of practice to inform
professional agents that their fees will be met by

monies to account to pay for the professional agent’s

fees.”

[Afternote: Refer to

9 PDR 1989, Chapter 1, Para. 12(c) Members are reminded to inform their witnesses not
- Witnesses Attendances in the to turn up in Court if the civil cases they are involved
Subordinate Courts in have been settled. There have been numerous
occasions in the past where witnesses have waited
Letter from the Registrar, Subordinate Courts
for your attention:- have been settled and the solicitors concerned had
not informed them that their attendances were not
“I would be obliged if you would remind required.
your members to inform their witnesses not
to turn up in Court if the civil cases they are
involved in have been settled. There have been
numerous occasions whereby witnesses have

in question have been settled and the solicitors

concerned had not informed them that their
attendances were not required.
Yours faithfully,

Sd. ALFONSO ANG

REGISTRAR, SUBORDINATE COURTS.”

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no. Practice Directions Recommended

10 PDR 1989, Chapter 1 paragraph 13(b) Paragraphs 20 and 38 of the Subordinate Courts
Request for vacating or adjournment of Practice Directions provides guidelines on what
criminal cases in the Subordinate Courts lawyers need to do when requesting to either vacate

Letter dated 12th July 1988 from the Registrar, informed that in addition for criminal matters, all
Subordinate Courts, for your attention:- such request should be addressed to The Registrar,
Subordinate Courts. The Subordinate Courts will
“I am directed by the Senior District Judge also appreciate if lawyers could indicate the case
to inform you that with immediate effect all reference and court number for easy reference as it
letters from solicitors regarding the above must will assist the Subordinate Courts in directing the
be copied to the OC Prosecution Subordinate request to the appropriate court.
Courts: The OC Prosecution has been similarly
directed.

Sd. Alfonso Ang

Subordinate Courts Singapore”

11 PDR 1989, Chapter 1 paragraph 14: A) no taking over Brief until Retainer
Change of Solicitors Determined
18:1 Where a client decides to transfer his A solicitor should not act in a matter in place of
business from one solicitor to another, there another solicitor whom he knows has been retained
is no general obligation, except in pending until that retainer has been determined by the client.
litigation, for the new solicitor to inform the
previous solicitor of the fact. [Afternote: Refer to rule 50 of the PCR: Taking over
18:2 A solicitor should not, however, act in a brief and 2011 Guide P61 Paragraph 1]
matter in place of another solicitor whom he
knows has been retained until that retainer has B) Basis of Second opinion
been determined by the client or the consent
While a second solicitor may give a second opinion
opinion has been given.
carefully consider whether he is in possession of
18:3 This rule is designed not merely to facts to give such an opinion.
preserve the courtesies and proprieties of the
profession but is in the interests of the public [Afternote: Refer to

opinion on the basis of facts which were not

mentioned by the client to the second solicitor.
In those circumstances an opinion averse to that

can only be calculated to undermine the client’s

18:4 Where, however, the client does not wish

the fact that he has taken other advice revealed

who is consulted should decide whether or not

he is in a position to give an opinion, since he
may not be in possession of all the facts. If

correct advice or there is no objection to the

course which he is pursuing, he will no doubt
say so but if he thinks otherwise, then he
should leave it to the client to decide whether to
continue with his original solicitor or to transfer
his instructions.

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11 18:5 A solicitor is not, however, precluded from

advising another party on the subject matter of

a separate or distinct interest. For example,

the solicitor acting for them are free to consult

a second solicitor with a view to facilitating a
total change of solicitors either by agreement or
by application to the court.

18:6 Notwithstanding that a will contains a

wish that the executors should employ a named

any solicitors they choose to instruct. Where

executors desire to instruct another solicitor
there is no professional objection to the new
solicitor acting for them, and he is under no duty

as stated above, it is desirable and courteous to

do so.

(Extract from A Guide to Professional Conduct

12 PDR 1989, Chapter 1 paragraph 15(a): Advising a friend who is a Client of another
Advice to Clients of Another Solicitor Solicitor

There have been several complaints in the
past concerning solicitors who give advice to
persons whom they know to be the clients of
another solicitor and who proffer an explanation
that they were only giving friendly advice to
persons whom they know well.
The Council has reproduced extracts from
pages 37 and 38 of the Guide to the Professional
Conduct of Solicitors as the principles contained
at paragraph 18:2 to 18:4 for the guidance of
practising members of the Bar.
If a friend of Solicitor A discusses a matter with
him and Solicitor A is not acting for any party in
the matter or is informed by his friend that the latter
is represented by Solicitor B, it would be a gross
discourtesy for Solicitor A to comment on the advice
tendered by Solicitor B. However, it would not be
improper for Solicitor A to suggest to his friend that
he might wish to discuss certain aspects of the matter
with Solicitor B in order that Solicitor B can advise
him on those aspects of the matter. Nevertheless, it
would not be proper for Solicitor A to discuss the
matter further than that with his friend, as otherwise

In addition, the Council sought the advice of exists between his friend and Solicitor B would
the Law Society of England on this matter necessarily be disturbed.
generally and the short answers to the four
[Afternote:

Refer to:

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no. Practice Directions Recommended

12 1. Question: If a friend of a solicitor discusses a

matter with him, the solicitor not acting for any
party but knows or is informed by his friend
that the friend is represented by other solicitors,
is it wrong for the solicitor to comment on it or
advise his friend in the circumstances?

Answer: Whereas it would be a gross

discourtesy for the solicitor to comment on
the advice tendered by the friend’s proper
solicitors it would not be wrong for the solicitor
to suggest to the friend that he might wish to
discuss certain aspects of the matter with his
proper solicitors in order that they can advise
him on those particular aspects of the matter. I
do not think it would be proper for the solicitor
to discuss the matter further than that with the
friend and the basis for my view is that to do so
would of necessity disturb the relationship of

between the friend and his proper solicitors.

2. Question: If it is wrong, what ought the

solicitor to say to his friend?

3. Question: Are there any circumstances in

which a solicitor may advise a friend who he
knows has retained other solicitors?

Answer: Please see paragraph 18:4 at page 38

of the Guide.

Solicitor A, and approaches Solicitor B, stating

the Council set out guidelines of what steps

Solicitor B should take so that he can act in the
place of Solicitor A?

Answer: Please see accompanying copy extracts

from the Guide to the Professional Conduct of

The attention of members of the Bar is directed

Society of England

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no. Practice Directions Recommended

13 PDR 1989, Chapter 1 paragraph 15(b): Solicitor on Record

Solicitors on Record
If in any civil proceeding the name of any
Advocate and Solicitor appears on the record
for any party no other Advocate and Solicitor
shall knowingly agree to act or continue to act
for such party in such proceeding unless:-
Advocate and Solicitor thereto or
If in any civil proceeding the name of any solicitor
appears on the record for any party, no other solicitor
shall knowingly agree to act or continue to act for
such party in such proceeding unless he has, in
ignorance that such name so appears on the record,
already agreed to act for such party and is unable
by reason of circumstances or urgency or the like to
refuse to act further to such party without exposing
himself to a change of breach of professional duty.

[Afternote: Refer to 2011 Guide P61 Paragraph 2]

Solicitor has been paid or

on the record, already agreed to act for such

party and is unable by reason of circumstances
or urgency or the like to refuse to act further
for such party without exposing himself to a
change of breach of professional duty or

unwilling or has refused to act further for such

party, in which even he shall, if so required,

and Solicitor may have for costs.

(Rules Regulating the Practice & Etiquette of

14 PDR 1989, Chapter 1 paragraph 15(c): Members of the Bar are reminded that the general rule
Communication with Clients of other of etiquette about communicating with the clients of
Solicitors other solicitors is that a solicitor should not interview
or otherwise communicate with the client of another
Members of the Bar are reminded that the general solicitor, particularly in pending proceedings, unless:
rule of etiquette about communicating with
the clients of other solicitors is that a solicitor
should not interview or otherwise communicate
with the client of another solicitor, particularly
in pending proceedings, without the consent
and approval of that solicitor.

severely prejudiced if the communication is delayed.

[Afternote: Refer to rule 48 of the PCR: No

Communication with represented clients]

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no. Practice Directions Recommended

15 PDR 1989, Chapter 1 paragraph 15(d): While a solicitor may correspond with the opposing
Dealings with the opposing Party party with the express approval of opposing party’s
solicitor, he shall not go beyond what is necessary to
Members of the Bar are informed that in a achieve the purpose of the communication. A solicitor
recent complaint investigated by the Inquiry who accompanies his client to serve a notice on the
Committee, it was alleged that a solicitor who opposing party should not act in a manner blatantly
had accompanied his client to serve a notice provoking hostility.
on the opposing party had acted in a manner
“blatantly provoking hostility”. [Afternote: Refer to 2011 Guide P77 Paragraph 2]

Members of the Bar are cautioned of the need

to avoid as far as possible direct contract with
the opposing party even though consent has
been obtained from the opposing solicitor as
such contact is likely to lead to acrimony and
accusation of improper behaviour.

16 PDR 1989, Chapter 1 paragraph 16: Draft orders of Court

Draft orders of Courts – Disagreement

If an Order drawn by an Advocate and Solicitor

is amended by an Advocate and Solicitor for
any other party or parties and the Advocate and
Solicitor who drew such Order or any other
Advocate and Solicitor concerned is unwilling
to accept the draft Order as amended, the party
seeking to take out the Order shall within a
reasonable time take out an appointment to
settle the Order. Any Advocate and Solicitor
making any amendment in an Order drawn
by another Advocate and Solicitor shall initial
such alteration.
(Rules Regulating the Practice & Etiquette of
If an Order drawn by a solicitor is amended by the
solicitor for any other party or parties and the solicitor
who drew such Order or any other solicitor concerned
is unwilling to accept the draft Order as amended,
the party seeking to take out the Order shall within
a reasonable time take out an appointment to settle
the Order.
[Afternote: Refer to
a) Rules Regulating the Practice & Etiquette of the
Singapore Bar: Rule 3)
b) 2011 Guide P72 Paragraph 5]

Any solicitor making any amendment in an Order

drawn by another solicitor shall initial such alteration.

[Afternote: Refer to

a) Rules Regulating the Practice & Etiquette of the

Singapore Bar: Rule 3)

b) 2011 Guide P72 Paragraph 5]

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17 PDR 1989, Chapter 1 paragraph 17: Solicitors’ Correspondence in Sealed Covers

Solicitors’ Correspondence
It has come to the attention of the Council that
some members of the Bar are sending letters
to other members without their letters being
enclosed in sealed covers. This practice is
unsatisfactory as there is a potential risk of the
contents of the letters which in most cases are
Letters and all copies must be enclosed in sealed
covers before they are despatched. Sending letters to
other solicitors without the letters being enclosed in
sealed covers is unsatisfactory as there is a potential
risk of the contents of the letters which in most cases
those to whom the letters are addressed.

those to whom the letters are addressed. [Afternote: Refer to 2011 Guide P23 Paragraph 1]

Members of the Bar are advised to ensure that

letters and all copies are enclosed in sealed
covers before they are despatched.

18 PDR 1989, Chapter 1 paragraph 18: Draft Documents

Dealing with Draft Documents
A solicitor shall comply with the requirements of
Members are reminded of the requirements common courtesy in dealing with draft documents as
of common courtesy in dealing with draft follows:
documents. A draft should be delivered in
duplicate. Amendments should be made on
the draft clearly showing the original and
the amendment. One established method
is to underline the additions and cross out showing the original and the amendment. One
the deletions but there may well be other established method is to underline the additions and
appropriate methods. cross out the deletions but there may well be other
appropriate methods. A draft should not be amended
A draft should not be amended by delivering by delivering a new document altogether.
a new document altogether. Special
circumstances may require a departure from the Special circumstances may require a departure from
general practice in which case an explanation the general practice, in which case an explanation
should be given. Circumvention of these should be given. Circumvention of these requirements

amended version to the client for the client to the client for the client to deliver to the other solicitor
deliver to the other solicitor or his client. or his client.

[Afternote: Refer to:

a) Part II, paragraph 13 of the Subordinate Courts’

Practice Directions: Amendment of documents; and
Part III, paragraph 35(2)-(5) of the Supreme Court’s
Practice Directions: Amendment of any document.)

b) 2011 Guide P72 Paragraph 4]

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19 PDR 1989, Chapter 1 paragraph 19(b): Copies of Documents

It is advisable for the outgoing solicitor to make a

A solicitor retains documents that come to his copy of the documents before handling the matter
possession in the course of his professional over to the incoming solicitor. However, the outgoing
services in his capacity as his client’s agent. The solicitor must bear the costs of making copies of
property in respect of such documents remains such documents as it is for his own protection in
with his client, as otherwise there cannot be a anticipation of future complications.
solicitor’s lien.
[Afternote: Refer to 2011 Guide P62 Paragraph 3]
Once a solicitor’s services are discharged and
his fees paid, he cannot refuse a client’s request
for release of those documents that are the
property of his client. If he requires to retain
a set of the documents in anticipation of future
complications arising over that matter with his
client, he may make copies but he must bear the
copying expenses.

Documents prepared by the solicitor for his

client include his attendance notes, his notes on

It is no excuse for the solicitor to refuse

release to the client of documents that are the
property of the client just because the client has
previously been provided with copied and/or
that matter is completed.
20 PDR 1989, Chapter 1 paragraph 20: When appearing before a Judge or Registrar in
Counsel’s Robes and gowns Chambers, either in the Supreme or Subordinate
Complaints have been received that Counsel’s
robes, wing collars and bands are “borrowed”
indiscriminately and left lying on the benches
outside the Bar Room of the Supreme Court
after use. Member may not be aware that the
aforesaid court attire is the property of individual
member of the Bar and should therefore not be
worn without the owner’s permission.
Courts, male solicitors appearing should be dressed
in an ordinary long-sleeved white shirt with a turn-
down collar, a tie of a subdued or sober colour, a
dark jacket, dark trousers and black or plain coloured
shoes. Female solicitors should be dressed in a long-
sleeved white blouse high to the neck, a dark jacket, a
dark skirt or dark trousers and black or plain coloured
shoes. Conspicuous jewellery or ornaments should
not be worn.
When appearing in open Court in the Supreme Court,
a gown should be worn over the above described
attire, and for Senior Counsels appearing in open
Court in the Supreme Court, a gown in the design
of those worn by Queen’s Counsel of England and
Wales should be worn. However solicitors appearing
in open Court in the Subordinate Courts need not be
obliged to wear a gown.
[Afternote: Refer to:

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21 PDR 1989, Chapter 1 paragraph 21: A solicitor should not assist unauthorised persons
Work Done by unauthorised Person who are not employed by his law practice to commit
a breach of section 33 of the Act by merely signing or
Members of the Bar are reminded, with reference “lending his name” to documents prepared by such
unauthorised persons, including but not limited to
documents relating to the incorporation or formation
by merely signing documents relating to the of companies.
incorporation or formation of a limited company
[Afternote: Refer to 2011 Guide P184 Paragraph 1]

22 PDR 1989, Chapter 1 paragraph 24(a) Letters threatening Criminal Proceedings /

– (d): Letters threatening Criminal offensive Letters
Proceedings, offensive Letters,
threatening letters Letters threatening Criminal Proceedings /
offensive Letters
(a) Letters threatening Criminal
Proceedings also improper for a solicitor to communicate
in writing or otherwise a threat of criminal
Solicitor’s letter stating that his clients “may proceedings in order to achieve a stated objective in
consider lodging a report with the Police with any circumstance, for example, to compel a witness
the view to the arrest of the drawer of the
dishonoured cheque for the offence under the to sign a written statement despatched to him.
Penal Code”.
However, it is not improper for a solicitor to
The Council’s reply to the solicitor concerned communicate with a party requiring him to comply
reads as follows:- with a particular order, enjoinment or statutory
provision, and state that failure to do so will result
“The Council agrees that a criminal offence in that party being liable to an offence or penalty. It
may have been disclosed, but that in itself is is further permissible for the solicitor to identify the
offence or penalty under reference.
the recovery of a civil debt, as you did in the
postscript complained of by threat of criminal [Refer to 2011 Guide P92 Paragraph 1]
proceedings.

Regardless of who, in fact, is the defendant, the offensive language used by solicitors to members of
Council still considers that the terms of your the public and to clients of other solicitors.
postscript referred to above were improper.”
We reproduce below the relevant text of page 81 of
“A Guide to the Professional Conduct of Solicitors”:-
of the Council of the Singapore Advocates & “Writing Offensive Letters

to write offensive letters to clients of other solicitors,

to Government departments and to the public.

The use of insulting language and indulging in

acrimonious correspondence are neither in the
interests of the client nor conducive to the maintenance
of the good name of the profession.”

The Council is of the view that the use of offensive

solicitor.

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no. Practice Directions Recommended

22 b) Letters threatening Criminal [Refer to 2011 Guide P93 Paragraph 1]

Proceedings (PDR/3/88)
Item 24 at page 13 of the Law Society’s Practice
Direction and Rulings 1984 prohibits a solicitor
despatching letters threatening criminal
proceedings as a means of bringing pressure
to bear for the recovery of a civil debt. Recent
experience indicates that some solicitors feel it
permissible to send letters threatening criminal
proceedings in order to achieve various
ends e.g. to compel a witness to attend at the
a witness to sign a written statement despatched
to him etc.
letters containing threats of criminal proceedings to
coerce the other party to act in accordance with the
solicitor’s demands or into making a statement in
favour of his client’s case. The use of insulting and
threatening language are neither in the interests of the
client nor conducive to the maintenance of the good
name of the profession.
[Refer to 2011 Guide P92 Paragraph 1]

After giving the matter due consideration, the

Council adopts the view that it is improper for a
solicitor to communicate in writing or otherwise
a threat of criminal proceedings in order to
achieve a stated objective in any circumstance.
However, it is not improper for a solicitor to
communicate with a party requiring him to
comply with a particular order, enjoinment or
statutory provision, and state that failure so to
do will result in that party being liable to an
offence or penalty. It is further permissible for
the solicitor to identify the offence or penalty
under reference.

Example: A Solicitor writes to his client’s tenant

requesting a written statement of subletting under
Section 21 of the Control of Rent Act Cap. 58.

that failure to comply with his request will constitute

that on conviction of the statutory offence, the tenant

to imprisonment for a team [sic] not exceeding six

unless the tenant complies with his request, his client

request it is permissible for the solicitor to write to

the tenant further to inform him that his client will be
initiating a prosecution or has initiated a prosecution.

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22 c) offensive Letters

The Council has received complaints relating

to offensive language used by solicitors to
members of the public and to clients of other
solicitors.

We reproduce below the relevant text of page

81 of “A Guide to the Professional
Conduct of Solicitors”:-

“Writing Offensive Letters

a solicitor to write offensive letters to clients

of other solicitors, to Government departments
and to the public.

The use of insulting language and indulging

in acrimonious correspondence are neither
in the interests of the client nor conducive
to the maintenance of the good name of the
profession.”

The Council is of the view that the use of

conduct for a solicitor.

d) threatening Letters

In two recent cases a penalty was imposed on

solicitors writing letters containing threats of
criminal proceedings to coerce the other party to
act in accordance with the solicitor’s demands
or into making a statement in favour of their
client’s case. The Council considers that it is

threatening letters. The use of insulting and

threatening language are neither in the interests
of the client nor conducive to the maintenance
of the good name of the profession.

Members of the Bar are advised that in future

cases the Council will view such matters as a
serious breach of the etiquette rules

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no. Practice Directions Recommended

23 PDR 1989, Chapter 1 paragraph 25(a): Acting for both Petitioning Creditors and
Provisional Liquidator

The Council takes the view that in a situation

creditors and the Court appoints a provisional
petitioning creditors and the Court appoints a liquidator for the company pending the outcome
provisional liquidator for the company pending of the winding-up petition, it is undesirable for the
the outcome of the winding-up petition it is solicitors for the petitioning creditors to act also on
behalf of the provisional liquidator.
undesirable for the solicitors for the petitioning
creditors to act also on behalf of the provisional [Afternote: Refer to the PCR:
liquidator.

Rule 29: Not to act for both parties in dispute;

Rule 30: Not to act against client’s interest; and

2011 Guide P33 Paragraph 3]

24 PDR 1989, Chapter 1 paragraph 25(c):
the following problem namely his clients had granted
interest banking facilities to Mr A and Mr B previously. The
banking facilities were secured by a mortgage of a
property. The subject property had since been disposed
posed the following problem namely his clients of long ago by A & B. Notwithstanding the discharge
had granted banking facilities to Mr A and Mr B
previously. The banking facilities were secured of the mortgage of the aforesaid property, there was
by a mortgage of a property. The subject still an outstanding sum of money remaining due
property had since been disposed of long ago from A & B under their general balance of account
by A & B. Notwithstanding the discharge of the with his clients.
mortgage of the aforesaid property, there was
still an outstanding sum of money remaining His clients had instructed him to commence legal
due from A & B under their general balance of action against the said ’A’ only and accordingly the
account with his clients. sum of $2,577.86 together with interest was claimed.
His clients had instructed him to commence The Plaintiffs then obtained Judgment by way of
legal action against the said ’A’ only and summary judgment under Order 14 of the Rules of
accordingly the sum of $2,577.86 together with
interest was claimed. the Subordinate Courts against ‘A’ up to the date
of Judgement obtained, no objection was made by
The Plaintiffs then obtained Judgment by way
of summary judgment under Order 14 of the of interest in respect of him acting on behalf of the
Rules of the Subordinate Courts against ‘A’ up Plaintiffs in the matter. There had been no stay of
to the date of Judgement obtained, no objection execution of the Judgment obtained by the Plaintiffs.

bankruptcy proceedings against ‘A’. He had now

him acting on behalf of the Plaintiffs in the received a fax letter from ‘C’ drawing his attention
matter. There had been no stay of execution to the Practice Circular No. 17 of the Law Society
of the Judgment obtained by the Plaintiffs.
Accordingly, on behalf of the Plaintiffs he had
Interest” which state inter alia “A solicitor previously
had now received a fax letter from ‘C’ drawing acting for the mortgagor and mortgagee should refrain
his attention to the Practice Circular No. 17 of from acting for either parties in litigation pertaining
the Law Society dated 30th July 1988 under to the same transaction irrespective of whether the
loan has been fully disbursed.
inter alia “A solicitor previously acting for the
mortgagor and mortgagee should refrain from
acting for either parties in litigation pertaining

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no. Practice Directions Recommended

24 to the same transaction irrespective of whether The member has replied to ‘C’ explaining that the
the loan has been fully disbursed. The member
has replied to ‘C’ explaining that the aforesaid that a solicitor acting previously for the mortgagor

a solicitor acting previously for the mortgagor of them in litigation pertaining to the mortgage
transaction and not in his case where the claim is
either of them in litigation pertaining to the based on the outstanding balance of the current
mortgage transaction and not in his case where account between the Plaintiffs and ‘A’. Albeit that
the claim is based on the outstanding balance the current account had been secured by a mortgage
of the current account between the Plaintiffs of a property in which the member acted for A, B &
and ‘A’. Albeit that the current account had
been secured by a mortgage of a property in the Judgment.
which the member acted for A, B & Plaintiffs.
The Council had replied stating that in the
Judgment. circumstances described in his said letter, the

The Council has replied stating that in the for the member to act for the Bank in the recovery
circumstances described in his said letter, proceedings, notwithstanding the fact that he had
previously acted for the mortgagor and mortgagee in
proper for the member to act for the Bank in the securing of the banking facilities by a mortgage
the recovery proceedings, notwithstanding of the mortgagor’s property. There was no general
the fact that he had previously acted for the rule that a Solicitor who had acted for some person
mortgagor and mortgagee in the securing of either before or after litigation began cannot in any
the banking facilities by a mortgage of the case act for the opposite party. In each case, the Court
mortgagor’s property. There was no general
rule that a Solicitor who had acted for some Solicitor so acting.
person either before or after litigation began
cannot in any case act for the opposite party. [Society’s Note: Members should refer to Vorobiev
Nikolay v Lush Johan Frederick Peters and others
that mischief was result from the Solicitor so [2011] 1 SLR 663 (“Vorobiev Nikolay”) on the
acting. If there was no danger of any breach approach taken by the Court in determining whether
there is a breach of Rule 31 PCR. While the disclosure
opposite party in a particular situation then the
whether the two matters in question are considered
The decision on point is the English Court of “same or related” under Rule 31 PCR, it is important
Appeal case in Rakusen v Ellis, Munday &
risk, the Court may still consider the two matters to
be “related” if they involved the same asset, liability,
In the member’s case, there appeared to be no transaction or legal dispute (see: Vorobiev Nikolay
at [25]”.
from him acting for the Bank in the recovery
proceedings against the previous mortgagor. [Afternote:

Refer to the PCR:

a) Rule 29: Not to act for both parties in dispute; and

b) Rule 31: Not to act against client].

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no. Practice Directions Recommended

25 PDR 1989, Chapter 1 paragraph 25(d): Acting for both Debenture holder of a
Company and Receiver appointed by the
holder
A member has queries as to whether a solicitor
can act for a debenture holder of a company as It is not objectionable in principle for a receiver to
well as for the receiver appointed by the said use the same solicitor that acts for the appointer, the
debenture holder. debenture holder. The receiver is almost invariably
a public accountant who should be able to identify
The Council has replied stating that it is not
objectionable in principle for a receiver to use interest between the company that he represents
the same solicitor that acts for the appointer,
the debenture holder. The receiver is almost then the receiver should use different solicitors. This
invariably a Public Accountant who should
be able to identify a situation that is likely to
holder, and the solicitors can in such a situation be
company that he represents and appointer. expected to inform the receiver accordingly and
advise that he engages different solicitors.
receiver should use different solicitors. This

for the debenture holder, and the solicitors can

in such a situation be expected to inform the
receiver accordingly and advise that he engages
different solicitors. [Afternote:

Refer to the PCR:

not fanciful, and in this respect, “potential”

can be remote.

The appointer is responsible for the payment c) Rule 29: Not to act for both parties in dispute;
of the receiver’s fees and expenses, and these
fees and expenses are normally recoverable d) Rule 30: Not to act against client’s interest; and
by the appointer from the company. Where
e) 2011 Guide P34 Paragraph
really no reason for the receiver to use different
solicitors, as this may lead to a duplication in
legal fees which cannot be in the company’s
interests.

Each case should be judged on its own

circumstances, and there can be no single rule
applicable to all cases.

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no. Practice Directions Recommended

26 PDR 1989, Chapter 1 paragraph 25(e): Acting for both Complainant and Accused
inquiry on etiquette and Conduct
When a solicitor has been retained by the complainant
The following problem was referred to the to act for him in a criminal case, the solicitor cannot
Committee for a ruling:- subsequently represent the accused person in his
defence in the same case, notwithstanding that the
A solicitor received a fee and was retained
to act for the complainant in a case in the copy of the police report and did not nothing further
preliminary inquiry. The solicitor concerned for the complainant.

[Afternote:
the report from the police nothing further was
done by the solicitor concerned. The accused Refer to:
in the same case now wished to instruct the
solicitor to represent him in his defence in
that case. The Committee ruled that on the
facts the solicitor should not now act for the b) Rule 30 of PCR: Not to act against client’s interest;
accused.”
c) Rule 31 of PCR: Not to act against client; and
(Extract from the Minutes of the 7th meeting
of Singapore Bar Committee held on the 12th d) 2011 Guide P33 Paragraph 4]

27 PDR 1989, Chapter 1 paragraph 26(b): The Comptroller of Income Tax had previously
Request for information called upon a member of the Bar to supply certain
particulars relating to the purchase of certain
The attention of the Committee has been drawn to immovable properties in respect of which the solicitor
a recent case in which the Comptroller of Income in question was acting for the purchaser.
Tax has called upon a member of the Bar to supply
certain particulars relating to the purchase of certain The request of the Comptroller of Income Tax was
immovable properties in respect of which the made under then
solicitor in question was acting for the purchaser. (currently section 65B(3) of the Income Tax Act (Cap.
134, 2008 Rev. Ed. Sing)). The solicitor in question
The request of the Comptroller of Income Tax had refused to supply the information on the ground
that solicitors are prohibited by section 128 of the
Tax Act. The solicitor in question has refused to Evidence Act (currently Cap. 97, 1997 Rev. Ed. Sing)
supply the information on the ground that advocates from disclosing any communication made to him in
and solicitors are prohibited by section 128 of the the course and for the purpose of his employment.
Evidence Act from disclosing any communication The Comptroller had not admitted the correctness of
made to him in the course and for the purpose of his the stand taken by the solicitor, but he had for the time
employment. The Comptroller has not admitted the being ceased to pursue his request. The solicitor in
correctness of the stand taken by the solicitor, but he question had in reply to the Comptroller maintained
has for the time being ceased to pursue his request. that “the secrecy of communication between solicitor
The solicitor in question has reply to the Comptroller and client is one of the cardinal principles on which
maintained that “the secrecy of communi-cation the present system of the administration of justice in
between solicitor and client is one of the cardinal this country is founded.”
principles on which the present system of the
administration of justice in this country is founded.” The Council agrees with the stand taken by the
abovementioned solicitor, and if any member of the
The Council agrees with the stand taken by the
abovementioned solicitor, and if any member of the from the Comptroller of Income Tax, he is invited to
refer the matter to the Council for guidance.
from the Comptroller of Income Tax he is invited to
refer the matter to the Council for guidance.

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no. Practice Directions Recommended

28 PDR 1989, Chapter 1 paragraph 27: Communication with former Client

Relationships between one Solicitor and
Another As between members of the profession, one’s word
should be one’s bond and should be accepted as such
In dealing with other members of the profession, by the other solicitors unless there is strong ground to
one should bear in mind the words of Sir doubt the integrity of that solicitor.
Thomas Lund, C.B.E. “Do unto others as you
would have them do unto you.” In normal circumstances, it should not be necessary

As between members of the profession, one’s before parting with money or property or document
word should be one’s bond and should be of a former client to the new solicitor that he has
accepted as such by the other solicitors unless instructed to act for him. It is improper for a former
there is strong ground to doubt the integrity of solicitor to communicate with the client who has left
that solicitor. him which would amount to a breach of rule 48 of
the PCR, even if the communication is only with
In normal circumstances, it should not be
solicitor has written to that solicitor.
former client before parting with money or
property or document of a former client to [Afternote: Refer to 2011 Guide P77 Paragraph 1]
the new solicitor that he has instructed to act
for him. It is improper for a former solicitor
to communicate with the client who has left
him which would amount to a breach of the
well-known general rule that a solicitor should
not communicate with the client of another
solicitor without the consent and approval of
that solicitor, even if the communication is only

the other solicitor has written to that solicitor.

29 PDR 1989, Chapter 1 paragraph 29: When a solicitor seeks a professional conference
Professional Conference with his colleague, he shall call on the solicitor
from whom it is sought, irrespective of whether
Members of the Bar are informed that when a the solicitor seeking the conference is senior in call
Solicitor seeks a professional conference with or not. When the appointment has been made, the
his colleague, he should call on the solicitor solicitor concerned should ensure, that as a matter of
from whom it is sought, irrespective of whether courtesy, his call is attended to promptly.
the solicitor seeking the conference is senior in
call or not. [Afternote:

When the appointment has been made, the Refer to:

solicitor concerned should ensure that as
a matter of courtesy, his call is attended to a) Rule 47 of the PCR: Relationship with other
promptly. advocates and solicitors; and

b) 2011 Guide P71 Paragraph 2].

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30 PDR 1989, Chapter 1 paragraph 30: A solicitor shall not appear in Court or the Chambers
Solicitors as Witnesses in any case in which he has reason to believe that
he will be a witness in respect of a material and
disputed question of fact, and if while appearing
“in Court or the Chambers” in any case in in a case it becomes apparent that he will be such
which he has reason to believe that he will be a witness he ought not to appear if he can retire
a witness in respect of a material and disputed without jeopardising his client’s interests, he should
question of fact, and if while appearing in a discharge himself and in so doing, take all reasonable
case it becomes apparent that he will be such steps to ensure that he does not jeopardise his client’s
a witness he ought not to continue to appear if interests.
he can retire without jeopardising his client’s
interests. A solicitor shall not appear before an Appellate
Tribunal if in the case under appeal he has been a
witness on a material and disputed question of fact in
appear before an Appellate Tribunal if in the the Court below.
case under appeal he has been a witness on a
material and disputed question of fact in the Nothing contained in this Practice Direction shall
Court below.
formal or undisputed facts in matters in which he acts
or appears.
an Advocate and Solicitor from swearing an
[Afternote:
matters in which he acts or appears.
Refer to:
(Rules Regulating the Practice & Etiquette of
a) Rule 64 of the PCR

b) Ethics in Practice, “Rule 64 of the Legal Profession

the Rules of Etiquette, Council ruling:- (Professional Conduct) Rules - Solicitor not to act if
“Solicitor as a Witness he is a witness” (Singapore Law Gazette, July 2009);
and
In general, it is unwise for a solicitor who is
engaged as an advocate, discovers that it is c) 2011 Guide P103 Paragraph 1]
obvious that he will be called to give evidence
on behalf of his client, then he should withdraw
from the conduct of the case as Advocate,
unless, as stated above, his evidence is to be
purely formal.”

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no. Practice Directions Recommended

31 PDR 1989, Chapter 1 paragraph 31: Punctuality at Court hearings

Punctuality at 0.14 Application
The Council would like to stress that all members
The Council made representations to the should be punctual for all Court hearings. Council
Registrar of the Supreme Court in relation to also suggest that members make the appropriate
estimation for lengths of adjournments in order to
mention of adjournments on Summons day. assist in the general administration of the Court’s
time.
The Council has been approached to suggest an
allocated time for those who appear to mention [Afternote:
their cases i.e. for adjournments or for consent
orders. The Registrar has replied in extenso to Refer to:
the Society and we attach herewith in full his
reply. a) Part II, paragraph 13(3) of the Supreme Court’s
Practice Directions: Attendance of solicitors in Court
The Council is of the view that the present and mentioning on behalf of other solicitors; and
system is a better choice and we stress that all
members should be punctual. We also suggest b) Part XV, paragraph 134(2) of the Subordinate
that members make the appropriate estimation Courts’ Practice Directions: Attendance of solicitors
for lengths of adjournments in order to assist in in Court].
the general administration of the Court’s time.
32 PDR 1989, Chapter 1 paragraph 33(a): entering Judgment by Default – 2 Working
Judgment in Default – 24-hour notice Days’ notice
In proceedings in which an Advocate and Solicitor a) Rule 70 PCR
is engaged for one or more parties and whose
name appears on the Court record accordingly, no [Council’s Practice Direction, Singapore Law
Advocate and Solicitor representing other parties Gazette, May 2001]
or another party shall enter up judgment by default
Rule 70 PCR is applicable when judgment in default
Advocate and Solicitor or take advantage of delay of defence is to be entered against a party or when
a divorce petition is to be set down as uncontested

mentioned Advocate and Solicitor written notice solicitor on record, judgment cannot be entered
of his intention so to do, and 24 hours shall have in default of defence nor the petition set down as
uncontested, without giving the other solicitor the 48
mentioned Advocate and Solicitor. hour written notice required by the PCR. [Society’s
Note: The notice period was amended to two working
(Rules Regulating the Practice & Etiquette of days under rule 70 PCR wef 1 September 2001.]

Rule 70 was not intended to be applicable in any other

PDR 1989, Chapter 1 paragraph 33(b): event when judgment can be entered by default or
Judgment/Pleadings in Default: 24-hour otherwise. In particular, it was not intended to apply
notice in instances when judgment is being entered for a
failure of a party to comply with Orders of Court.
The Council is of the view that the words of the
Practice Ruling in question i.e. “enter up judgment The Council has requested the Ethics Committee to
re-draft r 70 to remove any doubt on its application.
mentioned Advocate and Solicitor or take advantage
PCR, which was added in 2001.]
and Solicitor …” should be read disjunctively. The
Council con-siders an Answer in divorce proceedings (b) Amendments to rule 70 PCR in 2001
to fall within the meaning of a pleading and the [“Understanding the Recent Amendments to
second limb in the passage quoted has application. No the Professional Conduct and Publicity Rules”,
Singapore Law Gazette, December 2001]
divorce proceedings without giving the prescribed 24
hours’ notice. “There are several amendments to the previous r 70.

from 48 hours to 2 working days.

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no. Practice Directions Recommended

32 PDR 1989, Chapter 1 paragraph 33(c): The second amendment is to make clear that the 2 working
enter up Judgment in Default days’ notice to be given to a solicitor is only applicable in tow

The Council has ruled that the phrase “enter

up judgment by default” must be construed to
[Society’s Note: see Council’s Practice Direction on rule 70
in default, in cases where such an application PCR above.]
is necessary. The requisite 24 hours’ notice is
therefore necessary before the application for ... [T]he Council has ruled that the 2 working days’ notice
can only be given after the lapse of the 14 days provided

earlier.

The other amendments provide that r 70 does not apply in

cases where the time limits are set by an Order of Court

solicitor to give 2 working days’ notice before taking action

for not complying with an Order of Court: for example, if
a Banker’s guarantee is to be delivered within 14 days per
an Order of Court but is not done, a solicitor is not required
to give 2 working days’ notice after the 14th day in order
to enter judgment in default. This is also the case in dealing
with ‘unless’ orders.

Further amendments to r 70 are meant to deal with the

undesirable practice of some solicitors in giving fellow
solicitors notice after working hours and deeming that the
48-hour notice period starts to run immediately thereafter.
Council is of the view that such conduct is against the best
traditions of the Bar and should not be encouraged.

The rule now provides that any notice given on a working

day after 4pm or on a day other than a working day shall
be deemed to have been given the next working day (see

c) giving notice to a litigant-in-person

Rule 70 PCR does not require a solicitor to give tow
working days’ notice to a litigant-in-person.

d) Judgment in default of appearance is to be

entered

2009]

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no. Practice Directions Recommended

32 Rule 70 PCR does not apply where judgment in

default of appearance is to be entered. Rule 70
PCR refers to solicitors “on record”. A solicitor

Appearance on behalf of his client pursuant to the

solicitor’s professional judgment whether he wishes

to give such notice to the opposing party’s solicitor
before entering judgment in default of appearance.

e) Computation of “2 working days”

i) Notice given on a working day before 4pm

If notice was given on a working day (say Tuesday, 20

would be deemed to have been given on Tuesday, 20

that default judgment cannot be entered until written

notice of such intention to do so has been given and
two working days have elapsed after service of such
notice, the counting of the two working days begins

22 November 2007.

ii) Notice given on a working day after 4pm

If notice was given on a working day (say Tuesday, 20

would be deemed to be given on the next working

day, Wednesday, 21 November 2007, based on rule

22 November 2007 and ends at midnight of Friday (a

iii) Notice given on a non-working day

If notice was given on a non-working day (say Sunday,

to be given on the next working day, Monday, 26

that the counting of the two working days begins on

November 2007.

[Afternote: Refer to 2011 Guide P86-88]

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no. Practice Directions Recommended

33 PDR 1989, Chapter 1 paragraph 34: If an extension of time within which to plead be
extension of time given to a party he shall, if so required, accept short
notice of trial at the next sittings of the Court as if
If an extension of time within which to plead be the pleading had been delivered in the time ordinarily
given to a party he shall, if so required, accept limited for its delivery without any extension, as the
short notice of trial at the next sittings of the party allowing the extension would have been in a
Court in any case in which had the pleading position to have given notice of trial for such sittings.
been delivered in the time ordinarily limited
for its delivery without any extension, the party [Afternote:
allowing the extension would have been in a
position to have given notice of trial for such Refer to:
sittings.
a) Part II, paragraph 10(4) of Supreme Court’s
(Rules Regulating the Practice & Etiquette of Practice Directions: Calculation of time; and

b) Order 3, rule 4 of the Rules of Court: Extension,

etc., of time.]
34 PDR 1989, Chapter 1 paragraph 35: It has come to the attention of the Council that there
Commissioner for oaths: Attestation by
an Associate as Commissioner for Oaths in a matter in which a

It has come to the attention of the Council that

there have been cases in which an Associate
The Council is of the view that in order to avoid any

Associate should not act as Commissioner of Oaths

as advocate and solicitor.
whom he is associated is acting as solicitor, and vice
Although the Commissioner for Oaths versa. This is in accordance with the current rule 9 of
the Commissioner for Oaths Rules 1997.
expressly prohibit this practice, the Council is of
the view that, in order to avoid any suggestion

Associate should not act as Commissioner of

Oaths in any matter in which any member of

advocate and solicitor, and vice versa.

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no. Practice Directions Recommended

35 PDR 1989, Chapter 1 paragraph 37(a):

non-Refundable Deposit or Retainer or retainer

The Council has received several complaints The Council has received several complaints about
about members engaged in contentious work members engaged in contentious work requiring their
requiring their clients to pay a “non-refundable clients to pay a “non-refundable deposit or retainer.”
deposit or retainer.” Members are reminded
provided that “Subject to the provisions of any other
written law, a solicitor may make an agreement in writing
“Subject to the provisions of any other written with his client respecting the amount and manner of
law, a solicitor may make an agreement in payment for the whole or any part of his costs in respect
writing with his client respecting the amount of contentious business done or to be done by the solicitor,
and manner of payment for the whole or any either by a gross sum, or otherwise, and at either the same
part of his costs in respect of contentious rate as or a greater or a less rate than that at which he would
business done or to be done by the solicitor,
either by a gross sum, or otherwise, and at either provides that “Every such agreement shall be signed by the
the same rate as or a greater or a less rate than client and shall be subject to the provisions and conditions
that at which he would otherwise be entitled to
every question respecting such agreement as is referred to
“Every such agreement shall be signed by the in Section 111 may be examined and determined and the
client and shall be subject to the provisions agreement may be enforced or set aside. Section
and conditions contained in this Part.” Section provides that “If the terms of the agreement are deemed
by the court or judge to be unfair or unreasonable, the
respecting such agreement as is referred to in agreement may be declared void ...” and section
Section 111 may be examined and determined empowers the court or a judge to order the whole or any
and the agreement may be enforced or set aside. portion of the amount received by a solicitor to be repaid
Section 112 provides that “If the terms of the by him on such terms and conditions as to the court or
agreement are deemed by the court or judge to judge seem just.
be unfair or unreasonable, the agreement may
be declared void ...” and section 112 empowers The Council emphasises that section 111 of the Act
the court or a judge to order the whole or any does not give solicitors a carte blanche to agree to an
portion of the amount received by a solicitor to unreasonable fee and that it is well settled that over-
be repaid by him on such terms and conditions charging a client whether in a bill of costs or otherwise
as to the court or judge seem just. may amount to professional misconduct.

The Council emphasises that section 111 of

the Act does not give solicitors a carte blanche
to agree to an unreasonable fee and that it is
well settled that over-charging a client whether
in a bill of costs or otherwise may amount to
professional misconduct.
deposit or retainer
The Council has noted that there may be instances where
members felt that they would be entitled to keep their
fees collected as a non-refundable deposit or retainer
irrespective of the amount of work done so long as clients
agree to the arrangement. This is not so in all cases.

It is recommended that members note sections 111, 112

and 113 of the Act and be aware of the need to comply
with them.

[Afternote: Refer to 2011 Guide P131 Paragraph 4]

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no. Practice Directions Recommended

36 PD 1/1999: Storage and Destruction of Storage and Destruction of Documents

Documents Return of Documents and Storage of files
This Practice Direction supersedes the that belong to them once the retainer is terminated,
Council’s Practice Direction published in the subject to such rights as may arise by reason of the
1989 Publication, the Law Society’s Practice solicitor’s lien.
Direction & Rulings.

Return of Documents and Storage of files

wish to advise clients in writing immediately prior to
documents that belong to them once the retainer
is terminated, subject to such rights as may
arise by reason of the solicitor’s lien.

of prudence, wish to advise clients in writing

concerned if they require any documents in the Retention Period of Closed files

are relevant considerations for determining retention

periods.
Retention Period of Closed files
general Considerations
the following are relevant considerations for
determining retention periods
minimum of 6 years from the time when the subject
general Considerations matter is wholly completed.

a minimum of 6 years from the time when the

subject matter is wholly completed. transactions, and the likelihood of any claims arising
to decide if further retention is appropriate.

the particular transactions, and the likelihood of

any claims arising to decide if further retention with their clients. However members must carefully
is appropriate.
consider the implications in each case, arising from

storage period (followed by destruction of the

must carefully consider the implications in each

outlined below.

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no. Practice Directions Recommended

36
6.4 In cases where a party was under a In cases where a party was under a disability at the
disability at the time of the action or where time of the action or where judgment for provisional
judgment for provisional damages has been
for a minimum period of 6 years from the date on
period of 6 years from the date on which the
judgment has been obtained.
judgment has been obtained.
Members should also take into account the relevant
Members should also take into account the statutory provisions, some examples of which are set
relevant statutory provisions, some examples out below:
of which are set out below:

i. Section 24A of the Limitation Act (Cap. 163, i. Section 24A of the Limitation Act (Cap. 163, 1996
Rev. Ed. Sing
6 years from the date from when the cause of years from the date from when the cause of action
action accrued or 3 years from the date on which accrued or 3 years from the date on which the Plaintiff
the Plaintiff knew or ought to have known the knew or ought to have known the relevant facts,
relevant facts, whichever is later, subject to an whichever is later, subject to an overriding time limit
overriding time limit of 15 years under Section of 15 years under Section 24B.
24B.
ii. Section 46 of the Goods and Services Tax Act (Cap
ii. Section 46 of the Goods and Services Tax 117A, 2005 Rev. Ed. Sing
to be kept for not less than 5 years, subject to the
records to be kept for not less than 7 years, Comptroller agreeing to a shorter period.
subject to the Comptroller agreeing to a shorter
period. iii. Section 67 of the Income Tax Act (Cap 134, 2008
iii. Section 67 of the Income Tax Act (Cap 134, income relates to be kept for 5 years from the relevant
year of assessment.
income relates to be kept for 7 years from the
relevant year of assessment. iv. Section 199 of the Companies Act (Cap 50, 2006
iv. Section 199 of the Companies Act (Cap
of the company concerned to be retained by the
records that explain the transactions and
company for 5 years from completion of the relevant
to be retained by the company for 7 years transaction or operation.
from completion of the relevant transaction or
operation. 6.6 6
years from completion of the relevant transaction. the
following periods:
for the following periods:

years

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no. Practice Directions Recommended

36 Destruction of Documents Destruction of Documents

Documents, in particular, original documents, Documents, in particular, original documents, such
such as agreements, deeds, guarantees and
should not be destroyed without the prior consent of
without the prior consent of the Owner of that the Owner of that document.
document.
ownership of Documents
ownership of Documents For directions on ownership of documents, members
For directions on ownership of documents, are referred to paragraphs 1-3 of the revised February
members are referred to paragraphs 1-3 of the 1999 edition of Cordery on Legal Services (Issue
revised edition of the [Law Society of England’s 35) Guidance Note on ownership, storage and
Guidance Note] on ownership, storage and destruction of documents, which is reproduced with
destruction of documents, which is reproduced the kind permission of the Law Society of England as
with the kind permission of the Law Society an annexure to this practice direction.
of England as an annexure to this practice
direction. Annexure
Guidance - ownership, storage and destruction of
Annexure documents
Guidance - ownership, storage and destruction
of documents
is terminated?

retainer is terminated?
documents which belong to you, some which
belong to the client and possibly, others
belonging to a third party. Documents in
existence before the retainer, held by you as
agent for and on behalf of the client or third
party, must be dealt with in accordance with the retainer fall into four broad categories (see also
the instructions of the client or third party
documents which belong to you, some which belong
to the client and possibly others belonging to a third
party. Documents in existence before the retainer,
held by you as agent for and on behalf of the client
or third party, must be dealt with in accordance with
the instructions of the client or third party (subject to

existence during the retainer fall into four broad

categories (see also Cordery on Solicitors). client and which have been paid for by the client,
either directly or indirectly, belong to the client.

of the client and which have been paid for by Examples: instructions and briefs; most attendance
the client, either directly or indirectly, belong
to the client. letters received by you; copies of letters written by
you to third parties if contained in the client’s case
Examples: instructions and briefs; most attendance
There would appear to be a distinction between
letters received by you; copies of letters written by you copies of letters written to the client (which may be
retained by you) and copies of letter, written to third
used for the purpose of the client’s business. There parties.
would appear to be a distinction between copies of
letters written to the client (which may be retained by
you) and copies of letter, written to third parties.

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no. Practice Directions Recommended

36 B. Documents prepared by you for your own benefit or

protection, the preparation of which is not regarded as an
is not regarded as an item chargeable against item chargeable against the client, belong to you.
the client, belong to you.
Examples: copies of letters written to the client: copies
Examples: copies of letters written to the client: made for your own benefit of a letter received by you;
copies of letters written by you to third parties if contained
received by you; copies of letters written by you in a filing system of all letters written in your office; tape
recordings of conversations; inter-office memoranda;
entries in diaries, time sheets; computerised records;

in diaries, time sheets; computerised records;

C. Documents sent to you by the client during the retainer,
the property in which was intended at the date of despatch
to pass from the client to you, belong to you.
the retainer, the property in which was intended
at the date of despatch to pass from the client to Examples: letters, authorities and instructions written or
you, belong to you. given to you by the client.

Examples: letters, authorities and instructions D. Documents prepared by a third party during the course
written or given to you by the client.
belong to the client.

the course of the retainer and sent to you Example: receipts and vouchers for disbursements made
by you on behalf of the client; medical and witness reports,
client. Example: receipts and vouchers for counsel’s advice and opinion; letters received by you from
disbursements made by you on behalf of the third parties.
client; medical and witness reports, counsel’s
advice and opinion; letters received by you
from third parties.
In the Society’s opinion the documents which fall into

retainer? jointly. Such documents can only be disclosed to third

parties with the consent of both or all of the clients and the
In the Law Society’s opinion the documents original papers can only be given to one client with the

both or all of the clients jointly. Such documents of the relevant documents at their own expense.
can only be disclosed to third parties with the
consent of both or all of the clients and the
original papers can only be given to one client two separate retainers?

entitled to a copy of the relevant documents at

their own expense.

two separate retainers?

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no. Practice Directions Recommended

36 This is usually the case where you have acted
for the buyer/borrower and for the lender on
a cotemporaneous purchase and mortgage, or
for the borrower and for the new lender on a
remortgage. You will need to sort through the
papers. There may, however, be documents
which belong to the borrower but which the
Iender is nevertheless entitled to see as they
relate to that part of your work where the lender
and borrower can be said to have a common
interest, such as the deduction of title, the
acquisition of a good title to the property and
ancillary legal issues such as the use of the
property.
This is usually the case where you have acted
for the buyer/borrower and for the lender on a
contemporaneous purchase and mortgage, or for the
borrower and for the new lender on a re-mortgage.
the ownership of the various papers (see question
which belong to the borrower but which the Iender
is nevertheless entitled to see as they relate to that
part of your work where the lender and borrower
can be said to have a common interest, such as the
deduction of title, the acquisition of a good title to
the property and ancillary legal issues such as the use
of the property.
[Afternote: Refer to 2011 Guide P186-189]

37 PD 2/2013: Photocopy Charges (a) former Council’s Practice Direction 1 of

2003

April 2013. 1. this Practice Direction takes effect from 15

february 2003.
2. Council’s Practice Direction 1 of 2003 issued
on 15 February 2003 had set a new standard 2. the Council’s Practice Direction issued on
1 September 1987 (former PDR 1989, Chapter
cost involved in acquiring a machine. The 1, para. 42) had set photocopy charges at
30 cents a sheet having regard to the costs
cents per sheet where the law practice has its involved in acquiring a machine.
own machine.
3. the Council after a careful review has
3. A query has recently been brought to the decided to recommend a new standard charge,
attention of the Council of the Law Society
cost of leasing or acquiring a machine. the
photocopying charge of 15 cents applies in
respect of per page printed or per piece of paper 15 cents per sheet where the law practice has
used. its own machine.

4. For the avoidance of doubt, the recommended

in respect of per page printed. Therefore, in

the case of double-sided printing, where one
piece of paper is used to print two pages, the
recommended photocopying charge is 30 cents.

5. After review, the Council has also decided

to recommend the following photocopying
charges for the respective paper sizes:

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no. Practice Directions Recommended

37
Black and White Paper Recommended 1. This Practice Direction takes effect on 9 April
or Colour Photo- Size Photocopying 2013.
copying Charge Per
Page (i.e. Side 2.Council’s Practice Direction 1 of 2003 issued on
15 February 2003 had set a new standard charge, as
1. Black And White A4 $0.15
Photocopying
in acquiring a machine. The Council recommended
2. Black And White A3 $0.50
Photocopying practice has its own machine.
3. Black And White A1 $3.00
3. A query has recently been brought to the
Photocopying
attention of the Council of the Law Society (the
4. Black And White A0 $5.00
Photocopying charge of 15 cents applies in respect of per page
printed or per piece of paper used.
5. Colour A4 $1.00
Photocopying 4. For the avoidance of doubt, the recommended
6. Colour A3 $2.00
Photocopying of per page printed. Therefore, in the case of double-
sided printing, where one piece of paper is used to
print two pages, the recommended photocopying
charge is 30 cents.

5. After review, the Council has also decided to

recommend the following photocopying charges for
the respective paper sizes:

Black and White Paper Recommended

or Colour Photo- Size Photocopying
copying Charge Per
Page (i.e. Side
1. Black And White A4 $0.15
Photocopying
2. Black And White A3 $0.50
Photocopying

3. Black And White A1 $3.00

Photocopying
4. Black And White A0 $5.00
Photocopying
5. Colour A4 $1.00
Photocopying
6. Colour A3 $2.00
Photocopying

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no. Practice Directions Recommended

38 PDR 1989, Chapter 1 paragraph 43: visit Members of the Bar who visit their clients who are
to Prisons/Rehabilitation Centres serving sentences in a Prison or undergoing treatment
in a Rehabilitation Centre should access the Singapore
Members of the Bar who visit their clients Prisons Service’s website at http://www.prisons.
who are serving sentences in a Prison or gov.sg/content/sps/default/connectwithus/for_
undergoing treatment in a Rehabilitation legalBoard_of_committees.html for the procedure to
Centre are requested to produce a letter from book their interview time with inmates.
the Law Firm they represent to the Authorities
concerned for permission to visit their clients.
Failure or omission on the part of members to
adhere to this practice may result in them not
being allowed to see their respective clients by
the Authorities.
38 PDR 1989, Chapter 1 paragraph 44: The Singapore Prison Service has informed that the
Requests by Lawyers to interview practices listed in the previous Prison Standing Order
Prisoners series No. 160 (now Prison Standing Order No. B28)
dated 17 July 1987 reproduced below are still largely
I reproduce below a Prison Standing Order No. valid today and in practice. A consistent set of visit
160 from the Director of Prisons, Singapore for instructions can be found on the Singapore Prisons
your attention:- Internet concerning visits request (see: http://www.
prisons.gov.sg/content/sps/default/connectwithus/
Introduction for_legalBoard_of_committees.html).
A prisoner who is party to legal proceedings,
civil or criminal, shall be given reasonable “Introduction
facilities to consult a lawyer.
A prisoner who is party to legal proceedings, civil
or criminal, shall be given reasonable facilities to
Prisoner consult a lawyer.
Before granting an interview to the lawyer,
Heads of Institutions must satisfy themselves
that the lawyer is actually representing the
prisoner.
The interview shall take place within sight but not

The interview shall take place within sight shall not be given in a case where the interview is
conducted by the lawyer’s clerk or other persons
privilege shall not be given in a case where the authorised by the lawyer.
interview is conducted by the lawyer’s clerk or
other persons authorised by the lawyer.

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no. Practice Directions Recommended

38
In every case, the lawyer must request for an
interview in writing at least three clear days
before the interview, or one clear day in urgent
cases. However, lawyers may request for visits
in compelling or exceptional circumstances
by giving advance notice (by telephone, telex,
In every case, the lawyer must request for an
interview in writing at least three clear days before the
interview, or one clear day in urgent cases. However,
lawyers may request for visits in compelling or
exceptional circumstances by giving advance notice

hours only. In his application, the lawyer shall state

only. In his application, the lawyer shall state the following:–
the following:–

2. if the interview is to be conducted in the

4. if the interview is to procure the prisoner as

a defence witness, this fact shall be so stated.
Heads of Institution shall in turn forward a copy defence witness, this fact shall be so stated. Heads of
of the lawyer’s letter to the Attorney-General Institution shall in turn forward a copy of the lawyer’s
for his information. letter to the Attorney-General for his information.

be rejected in the following cases:– rejected in the following cases:–

take instructions from the prisoner with regard instructions from the prisoner with regard to prison
to prison offences or incidents in the prison offences or incidents in the prison involving the
involving the prisoner. prisoner.

Documents to be Inspected by Prison Authorities

Authorities
In every case where an interview is granted, the
In every case where an interview is granted, the lawyer shall be asked to note the following:–
lawyer shall be asked to note the following:–

must be shown to the Prison Authorities before the

signature must be shown to the Prison
Authorities before the prisoner is allowed to

duration of or terminate the interview at any time in

the interest of the prisoner.
the duration of or terminate the interview at any
time in the interest of the prisoner.

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no. Practice Directions Recommended

38 The photocopying of documents brought in by The photocopying of documents brought in by

lawyers to their clients should be carried out
discreetly. Heads of Institution should exercise
discretion in ascertaining which documents
to photocopy. Examples of such documents
which merit photocopying are those concerning
transfer and disposal of properties, shares and
monies, the granting of powers of attorney etc.
(especially if the prisoner involved is convicted
under the Companies Act
these documents should be photocopied only
if there is suspicion of illegal purpose or fraud
committed as spelt out in section 128 of the
Evidence Act, Cap. 97.
lawyers to their clients should be carried out
discreetly. Heads of Institution should exercise
discretion in ascertaining which documents to
photocopy. Examples of such documents which
merit photocopying are those concerning transfer
and disposal of properties, shares and monies, the
granting of powers of attorney etc. (especially if the
prisoner involved is convicted under the Companies
Act, (Cap. 50, 2006 Rev. Ed. Sing
documents should be photocopied only if there is
suspicion of illegal purpose or fraud committed as
spelt out in section 128 of the Evidence Act, (Cap.
97, 1997 Rev. Ed. Sing

A record of the interview shall be made in the A record of the interview shall be made in the
Application Sheet of the prisoner’s Nominal Application Sheet of the prisoner’s Nominal Roll.”
Roll.

The approval to a lawyer’s request to interview a

The approval to a lawyer’s request to interview prisoner shall be conveyed in the form [originally
a prisoner shall be conveyed in the form attached at Appendix I] in this Order
attached at Appendix I in this Order.

Dated this 17th day of July 1987.

DIRECTOR OF PRISONS, SINGAPORE.”

39 PDR 1989, Chapter 1 paragraph 52: Attestation of Documents

incorporation of Companies--Attestation
a. Requirement for signatories to personally
In a complaint recently investigated by the appear before solicitor attesting to the
Inquiry Committee, it was alleged that a solicitor signature of documents
had attested the signature of certain documents
In a past complaint investigated by the Inquiry
without the signatory having personally
Committee, it was alleged that a solicitor had
appeared before the solicitor. Members of
attested the signature of certain documents without
the Society are warned of the dangers of this
the signatory having personally appeared before
practice. Members who are Commissioners
the solicitor. Members of the Society are warned
for Oaths are particularly advised to heed the
warning. of the dangers of this practice. Members who are
Commissioners for Oaths are particularly advised to
PDR 1989, Chapter 1 paragraph 53: heed the warning.
Attestation of Documents
False attestation of documents may amount to b. false Attestation of Documents
grossly improper conduct in the discharge of a
solicitor’s professional duty and a breach of the False attestation of documents may amount to grossly
Act. Solicitors should be mindful of the serious improper conduct in the discharge of a solicitor’s
and obvious dangers of this practice. professional duty and a breach of the Act. Solicitors
should be mindful of the serious and obvious dangers
of this practice.

[Afternote: Refer to 2011 Guide P97 Paragraph 2]

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no. Practice Directions Recommended

40 PDR 1989, Chapter 1 paragraph 54: Allegations against another Solicitor in

Members when acting professionally should Rationale of rule 71 PCR

not cause an attack to be made against The purpose of rule 71 of the PCR is to ensure that a
an
opportunity to provide the Court a full and balanced
picture of the allegation made against the solicitor

opportunity to answer the intended allegations a party to the proceedings would not have had an
opportunity to
is forthcoming, it should be included in the party to the proceedings would be given the right to

should have a full and balanced picture.

After the solicitor gives his reply, the alleging solicitor
Note: The whole purpose of the Practice may then withdraw or modify his allegations. The
Ruling is to provide the accused solicitor an reasons for including the solicitor’s answer in the
opportunity to answer the accusation laid
against him before the accuser makes his

the solicitor is to put the cart before the horse;

accusations depending on the extent to which
b) this will lead to an endless process as the alleging

which will prompt the solicitor to write a further

an answer is sought from the accused solicitor, reply; and
this will have the effect of putting the cart
before the horse. This may also lead to the (c) the alleging solicitor will not be deprived of the

in reply. In that case, what recourse will the or modify his allegations after hearing the solicitor’s
accused solicitor then have? A further written reply.
answer by way of rebuttal? This complication
2) When rule 71 PCR does not apply
the accused solicitor’s answer will also Rule 71 PCR does not apply:
deprive the accuser the opportunity not to [“Allegations Against Fellow Solicitors”, Singapore
Law Gazette, January 2000]
his accusations in the event he should decide
to adopt either course. The “inconvenience”
proceedings;
been drawn by instructing solicitors overseas is
a rare occurrence, and should not be a reason e) Where a client in a criminal suit makes allegations
for the Council to modify its Practice Ruling. against the victim who is a solicitor; or

f) When an allegation is made against a non-

practising solicitor.

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no. Practice Directions Recommended
40
41 PDR 1989, Chapter 1 paragraph 55: Waiting time before Proceeding to tax Bills
taxation of Bills ex Parte
Members of the Bar are requested to extend their
courtesy by waiting for a reasonable period of
time for the solicitor on the other side to appear
before proceeding for taxation. The practice
of having Bills taxed Ex-Parte should be only
resorted to under exceptional circumstances. It
is good etiquette to attempt to contact the other
solicitor before proceeding to go Ex-Parte.
163
(3) “Made against another advocate and solicitor”
[“Allegations Against Fellow Solicitors”, Singapore
Law Gazette, January 2000]
of the law practice [Society’s Note: in particular,
one which goes towards the processes, oversight or
unless the allegation is personal to the staff.
(4) “Opportunity to answer the intended allegations”
[Ethics Committee Guidance: 8 March 2000]
Under rule 71 PCR, it is the solicitor’s duty to provide
allegations against him to enable him to fully respond
eg whether it would be necessary to forward all the
71 PCR.
to be sworn”
[Ethics Quandary, Singapore Law Gazette, December
1999, page 12]
Where a client says in evidence in the course of cross-
examination that his previous solicitor did not carry
out his instructions diligently, there was no duty on
the client’s current solicitor to call on the previous
solicitor to give him an opportunity to refute any
allegation made, because the allegations were not
[Afternote: Refer to 2011 Guide P89 Paragraph 1]
Solicitors shall extend their courtesy by waiting for
a reasonable period of time for the solicitor on the
other side to appear before proceeding for taxation.
The practice of having bills taxed ex-parte should
only be resorted to under exceptional circumstances.
It is good etiquette to attempt to contact the other
solicitor before proceeding to go ex-parte.
[Afternote:
Refer to:
a) Rules of Court Order 59, rule 22: Delivery of bills,
etc;
b) Refer to rule 47 of the PCR: Relationship with
other advocates and solicitors;
c) GN/1/2012 see below; and
d) 2011 Guide P73 Paragraph 7]
Annex B :
Practice Directions and Rulings
no. Practice Directions Recommended

42 PDR 1989, Chapter 1 paragraph 58:

Attendance notes etc. Attendance notes

In a recent case investigated by the Inquiry

Committee, it was noted that the Respondent In cases where more than one client is involved, it
lawyer had failed to take attendance notes. would be advisable to send all correspondence to
each of the clients separately.
The Council would draw the attention of
members that they should comply with certain 2) Attendance Notes
minimum standards of conduct such as the Solicitors are required to maintain contemporaneous
keeping of proper records of attendance and notes of their dealings with clients, even for routine
matters, as this would be an exercise in precaution
cases where more than one client are involved, and prudence. The attendance notes will be of real
it would be advisable to send all correspondence assistance in clarifying matters and corroborating
to each of the clients separately. a solicitor’s testimony in the event of a dispute over
what has transpired. Without these notes, the Court
may draw an adverse inference against the lawyer’s
testimony of events. The Court has emphasised the
need for attendance notes especially when a solicitor
is dealing with multiple clients. clients.

[Afternote: Refer to 2011 Guide P22 Paragraph 1]

43 PDR 1989, Chapter 1 paragraph 59: Letters of Demand

Debt Collecting Demands for Costs
The Council had occasion to discuss a
complaint which involved a Solicitor who on
behalf of his client claimed costs in addition to
the debt from a debtor in the letter of demand.
The Council felt that the ruling on Page 79 of
the Guide to Professional Conduct of Solicitors
as reproduced below would be a useful guide to
our members on the point
“4.1 Where a solicitor is instructed to collect
a simple debt, the Council do not regard it as
proper for the solicitor also to demand the costs
of the letter which he sends on the debtor. The
reason for this ruling is that at that stage, it
cannot be said that the costs of the letter are
properly recoverable in law.
4.2 However, this ruling does not apply to the
case where, for example, following a motor
accident, there is correspondence between the
solicitor for the insured or a third party and
the insurers or their solicitors, resulting in an
agreement by the insurers or the third party in
arriving at the settlement. (For extent of duty
of solicitor who is instructed to collect a debt
to make enquiries see Chapter 3, page 59, para.
Simple debt
Where a solicitor is instructed to collect a simple
debt, it is improper for the solicitor also to demand
the costs of the letter which he sends to the debtor
because at that stage it cannot be said that the costs of
the letter are properly recoverable in law.
Settlement for motor accidents
The illustration in (1) above, however, does not
apply to the case where, for example, following a
motor accident, there is correspondence between
the solicitor for the insured or a third party and the
insurers or their solicitors, resulting in an agreement
by the insurers or the third party in arriving at the
settlement.
Payment of arrears under mortgage debt
Where a solicitor acting for a mortgagee is instructed
to demand payment of arrears due under the mortgage
he must not, at the same time, demand payment by
the mortgagor of the costs of that letter unless he
explains that such costs can be added to the amount
of the mortgage debt.

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no. Practice Directions Recommended

43 4.3 Where a solicitor acting for a mortgagee Settlement for libel

is instructed to demand payment of the arrears Where a creditor wrongly made a demand for the
due under the mortgage he must not, at the payment of a debt alleged to be due to him from a
same time, demand payment by the mortgagor third party, who then consulted a solicitor, there is
of the costs of that letter unless he explains that no professional objection to the solicitor for the third
such costs can be added to the amount of the party writing to say that he would be prepared to
mortgage debt. advise his client to accept an apology for the libel
provided his charges were paid.
4.4 Where a creditor wrongly made a demand
for the payment of a debt alleged to be due to Agreement for payment by instalments and costs
him from a third party, who then consulted a There is no professional objection to a solicitor
solicitor, the Council decided there was no making arrangements on behalf of a creditor for the
professional objection to the solicitor for payment of a simple contract debt or a judgment
the third party writing to say that he would debt by instalments subject to the stipulation that the
be prepared to advise his client to accept an debtor shall pay the creditor’s solicitor’s costs.
apology for the libel provided his charges were
paid. It is also not improper for a solicitor acting for a
creditor to agree to accept payment by instalments
4.5 There is no professional objection to a in liquidation of a debt only if the debtor’s solicitors
solicitor making arrangements on behalf of a guaranteed the payment.
creditor for the payment of a simple contract
debt or a judgment debt by instalments subject [Afternote: Refer to 2011 Guide P112-113 Paragraph
to the stipulation that the debtor shall pay the 1 to 5]
creditor’s solicitor’s costs.

4.6 It is also not improper for a solicitor acting

for a creditor to agree to accept payment by
instalments in liquidation of a debt only if the
debtor’s solicitors guaranteed the payment.”

44 RuL/2/1991, 1991 Circular no. 7, July Challenging another Solicitor on Law

1991: Rulings of the Law Society Society’s Rulings

It is not proper conduct for a solicitor to challenge
another solicitor who acts in accordance with a
ruling made by the Law Society simply because
the challenging solicitor does not agree with
that ruling. The appropriate course would be for
the challenging solicitor to take up the disputed
ruling with the Society if he can.
It is not proper conduct for a solicitor to challenge
another solicitor who acts in accordance with a
ruling made by the Law Society simply because the
challenging solicitor does not agree with that ruling.
The appropriate course would be for the challenging
solicitor to take up the disputed ruling with the
Society if he can.

A solicitor who seeks a ruling from the Law A solicitor who seeks a ruling from the Law Society
Society can always write to the Law Society can always write to the Law Society in the proper
in the proper manner for a ruling without the manner for a ruling without the consent of the other
consent of the other solicitor involved. solicitor involved.

The refusal of the other solicitor to agree to
refer a matter to the Law Society for a ruling
is in itself not improper conduct. However, the
solicitor who refuses to agree to request the
ruling is only preventing himself from putting
forward his contentions to the Law Society and
has to take the consequences of his actions.
The refusal of the other solicitor to agree to refer a
matter to the Law Society for a ruling is in itself not
improper conduct. However, the solicitor who refuses
to agree to request the ruling is only preventing
himself from putting forward his contentions to the
Law Society and has to take the consequences of his
actions.

[Afternote: Refer to 2011 Guide P73]

165
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no. Practice Directions Recommended

45 RuL/2/1994: Relations With other A solicitor must at all times maintain his or her
Solicitors personal integrity and observe the requirements of
good manners and courtesy towards other members
A solicitor must at all times maintain his or her of the profession or their staff, no matter how bitter
personal integrity and observe the requirements the feelings between clients. A solicitor must not
of good manners and courtesy towards other behave in a manner which is acrimonious or offensive
members of the profession or their staff, no or otherwise in consistent with his or her position as
matter how bitter the feelings between clients. a solicitor.
A solicitor must not behave in a manner which
is acrimonious or offensive or otherwise in Likewise, a solicitor must not write offensive letters
consistent with his or her position as a solicitor. to members of the profession, whatever the degree of
bad feeling existing between the respective clients.
Likewise, a solicitor must not write offensive
letters to members of the profession, whatever
the degree of bad feeling existing between
the respective clients. (The Guide to the
Professional Conduct of Solicitors (Sixth

46 PD/4/2007: Limitation of Civil Liability 1. This Practice Direction takes effect from 5 October
2007.
1. This Practice Direction takes effect from 5
October 2007. 2. Although it is not acceptable for solicitors to attempt
to exclude by contract all liability to their clients, the
2. Although it is not acceptable for solicitors Council has no objection, as a matter of conduct, to
to attempt to exclude by contract all liability to solicitors seeking to limit their liability provided that
their clients, the Council has no objection, as a such limitation is not below the minimum level of
matter of conduct, to solicitors seeking to limit cover required by the Legal Profession (Professional
their liability provided that such limitation is not Cap. 161, R 11, 2002
below the minimum level of cover required by Rev. Ed. Sing
the Legal Profession (Professional Indemnity
Insurance) Rules 3. The cover currently required by the Legal
Rules
3. The cover currently required by the Legal is set out in the Schedule therein, reproduced below
for easy reference:

and S$2 million in the case of law corporations

and limited liability law partnerships.

166
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Practice Directions and Rulings
no. Practice Directions Recommended

46 4. This principle is subject to the position in AMOUNT OF INSURANCE COVER

law. The following points should be noted: 1. For the purposes of rule 3(1)(a), if the advocate
and solicitor is or will be practising in —
professional obligations cannot be limited.
For each and $1 million
every claim in
be overridden. In particular the courts will respect of civil
not enforce in the solicitor’s favour an unfair liability incurred
agreement with his or her client. by that advocate
and solicitor
Act , a provision in any agreement as to costs b) a law For each and
for contentious business that the solicitor shall corporation every claim in
not be liable for negligence, or that he or she respect of civil
shall be relieved from any responsibility to liability incurred
which he or she would otherwise be subject as by that advocate
a solicitor, is void. and solicitor —
Unfair Contract
Terms Act a) if the law $1 million
corporation has
term which seeks to exclude liability is of only one director
b) in any other $2 million
requirement of reasonableness set out in section case
11, namely that the contract term must be a
fair and reasonable one having regard to the c) a limited For each and $2 million
circumstances which were or ought reasonably liability law every claim in
to have been known to or in the contemplation partnership respect of civil
of the parties when the contract was made. liability incurred
by that advocate
Unfair Contract Terms and solicitor
Act

sum of money, the question of whether the

requirement of reasonableness has been

which the person seeking to impose it could

expect to be available to him or her for the
purpose of meeting the liability should it arise,
and how far it was open to him or her to cover
himself by insurance.

law, such matters may need to be considered

according to the law applicable.

5 Any limitation must be brought clearly to the

attention of the client and be understood and
accepted by him or her.

6 The client’s acceptance of the limitation

167
Annex B :
Practice Directions and Rulings
no. Practice Directions Recommended

46 2. For the purposes of rule 3(2)

For each and every

claim in respect
of civil liability
incurred by the law
corporation —
(a) if the law $1 million
corporation has only
one director

(b) in any other case $2 million

For each and every $2 million.

claim in respect of civil
liability incurred by
the limited liability law
partnership

S$1 million in the case of law and S$2 million in the

case of law and limited liability law partnerships.

4. This principle is subject to the position in law. The

following points should be noted:

professional obligations cannot be limited.

overridden. In particular the courts will not enforce

in the solicitor’s favour an unfair agreement with his
or her client.

168
 Annex B :
Practice Directions and Rulings
no. Practice Directions Recommended

46 Act, a provision in any

agreement as to costs for contentious business that
the solicitor shall not be liable for negligence, or that
he or she shall be relieved from any responsibility
to which he or she would otherwise be subject as a
solicitor, is void.

term which seeks to exclude liability is of no effect

reasonableness set out in section 11, namely that

the contract term must be a fair and reasonable one
having regard to the circumstances which were or
ought reasonably to have been known to or in the
contemplation of the parties when the contract was
made.

(Cap. 396, 1994 Rev. Ed. Sing

a contractual term seeks to restrict liability to a

must take into account the resources which the person

seeking to impose it could expect to be available to
him or her for the purpose of meeting the liability
should it arise, and how far it was open to him or her
to cover himself by insurance.

such matters may need to be considered according to

the law applicable.

5 Any limitation must be brought clearly to the

attention of the client and be understood and accepted
by him or her.

6 The client’s acceptance of the limitation should be

169
Annex B :
Practice Directions and Rulings
no. Practice Directions Recommended

46 2. For the purposes of rule 3(2)

For each and every claim in respect of civil

liability incurred by the law corporation —
(a) if the law corporation has $1 million
only one director
(b) in any other case $2 million

For each and every $2 million.

claim in respect of civil
liability incurred by
the limited liability law
partnership

S$1 million in the case of law and S$2 million in the

case of law and limited liability law partnerships.

4. This principle is subject to the position in law. The

following points should be noted:

professional obligations cannot be limited.

overridden. In particular the courts will not enforce

in the solicitor’s favour an unfair agreement with his
or her client.

170
 Annex B :
Practice Directions and Rulings
no. Practice Directions Recommended

46 Act, a provision in any

agreement as to costs for contentious business that
the solicitor shall not be liable for negligence, or that
he or she shall be relieved from any responsibility
to which he or she would otherwise be subject as a
solicitor, is void.

term which seeks to exclude liability is of no effect

reasonableness set out in section 11, namely that

the contract term must be a fair and reasonable one
having regard to the circumstances which were or
ought reasonably to have been known to or in the
contemplation of the parties when the contract was
made.

(Cap. 396, 1994 Rev. Ed. Sing

a contractual term seeks to restrict liability to a

must take into account the resources which the person

seeking to impose it could expect to be available to
him or her for the purpose of meeting the liability
should it arise, and how far it was open to him or her
to cover himself by insurance.

such matters may need to be considered according to

the law applicable.

5 Any limitation must be brought clearly to the

attention of the client and be understood and accepted
by him or her.

6 The client’s acceptance of the limitation should be

171
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Practice Directions and Rulings
no. Practice Directions Recommended

47 PD 3/2004: fee Arrangements with PD 3/2004: fee Arrangements with Clients

Clients
a) Propriety of an Agreement to Accept
a) Propriety of an Agreement to Accept Payment of Solicitor and Client Costs only
Payment of Solicitor and Client Costs in the event of Success and Recovery by the
only in the event of Success and Client of his fixed Party & Party Costs in the
Recovery by the Client of his fixed Party Case of a Judgment in Default of Appearance
& Party Costs in the Case of a Judgment
in Default of Appearance 1. Council considered and deliberated on the ethical
propriety of a member agreeing with clients to only
1. Council considered and deliberated on the
ethical propriety of a member agreeing with for judgments in default of appearance and payable
upon the clients’ recovery of such costs.
as Party & Party costs for judgments in default
of appearance and payable upon the clients’ 2. Council also deliberated if it was ethical for a
recovery of such costs.
costs if clients do not recover legal costs from the
2. Council also deliberated if it was ethical for Judgment Debtor.

Party costs if clients do not recover legal costs 3. Council has ruled that entering into such fee sharing
from the Judgment Debtor. arrangement will mean that a lawyer’s Solicitor’s &
Client costs is effectively dependent on the recovery
3. Council has ruled that entering into such fee of Party & Party costs by a client and such conduct
sharing arrangement will mean that a lawyer’s can amount to a breach of section 107 of the Act.
Solicitor’s & Client costs is effectively [Refer to 2011 Guide P130]
dependent on the recovery of Party & Party
costs by a client and such conduct can amount PD4/2004: b) fee Arrangements with Clients
to a breach of section 107 of the Act. for Judgments in Default of Appearance

[Refer to 2011 Guide P130] This Practice Direction takes effect on 6 December
2004.
PD4/2004: b) fee Arrangements with
Clients for Judgments in Default of guidance to members
Appearance
member agrees with his client to only charge solicitor
This Practice Direction takes effect on 6
December 2004.
appearance so long as payment of S & C costs are not
guidance to members contingent upon the client’s recovery of his Party &

PD if a member agrees with his client to only

with his client to charge S and C Costs at an amount

for judgments in default of appearance so long
as payment of S & C costs are not contingent in default of appearance.
upon the client’s recovery of his Party & Party

equally to Party & Party costs for judgments in

default of Defence.
agrees with his client to charge S and C Costs

costs for judgments in default of appearance.

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 Annex B :
Practice Directions and Rulings
no. Practice Directions Recommended

47 [Refer to 2011 Guide P130-131]

applies equally to Party & Party costs for
judgments in default of Defence. PD 2/2012: c) ethical Propriety of fee
Arrangements with Clients where Payment of
[Refer to 2011 Guide P130-131] Solicitor and Client Costs & Disbursements is
Contingent on Recovery of Party and Party
PD 2/2012: c) ethical Propriety of fee Costs & Disbursements
Arrangements with Clients where Payment
of Solicitor and Client Costs & Disbursements 1. This Practice Direction takes effect on 15 May
is Contingent on Recovery of Party and Party 2012.
Costs & Disbursements
2. It has come to the attention of the Council that a
1. This Practice Direction takes effect on 15 client of a member has set the following guideline on
May 2012. the billing of solicitor and client costs:

2. It has come to the attention of the Council “solicitor and client costs & disbursements would
that a client of a member has set the following be limited to whatever party & party costs &
guideline on the billing of solicitor and client disbursements are recovered from the other party”
costs: and “in the event that no costs are recovered from the
other party, solicitor & client costs will be waived &
“solicitor and client costs & disbursements only disbursements billed.”
would be limited to whatever party & party
costs & disbursements are recovered from the 3. Council has taken the position that such a fee
other party” and “in the event that no costs arrangement would be improper for the following
are recovered from the other party, solicitor & reasons:
client costs will be waived & only disbursements
billed.”
of solicitor-and-client costs that is contingent on the
3. Council has taken the position that such amount of party-and-party costs recovered by a client
a fee arrangement would be improper for the would render a solicitor in breach of section 107 of
following reasons: the Act and Rule 37 of the PCR because the solicitor
would have an interest in the subject matter of the

payment of solicitor-and-client costs that is and

contingent on the amount of party-and-party
costs recovered by a client would render a
solicitor in breach of section 107 of the Act to the guideline referred to in paragraph 2 herein as
and Rule 37 of the PCR because the solicitor improper under Council’s Practice Directions 3 of
would have an interest in the subject matter of
the litigation or be purchasing an interest in the
for a client in obtaining a judgment in default of
appearance or defence.

similar to the guideline referred to in paragraph

2 herein as improper under Council’s Practice
Directions 3 of 2004 and 4 of 2004 (both dated 6

of a solicitor acting for a client in obtaining a

judgment in default of appearance or defence.

173
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Practice Directions and Rulings
no. Practice Directions Recommended

47 4. Council continues to be of the view that in any
contentious matter, it is improper for solicitors
to have an interest in the subject matter of the
litigation or to purchase an interest of a client.
Therefore, such a fee arrangement would result
in any solicitor acting for the client being in
breach of section 107 of the Act and Rule 37 of
the PCR and liable for professional misconduct
4. Council continues to be of the view that in any
contentious matter, it is improper for solicitors to have
an interest in the subject matter of the litigation or to
purchase an interest of a client. Therefore, such a fee
arrangement would result in any solicitor acting for
the client being in breach of section 107 of the Act
and Rule 37 of the PCR and liable for professional

like any other person, shall be subject to the law of

any other person, shall be subject to the law of maintenance and champerty.
maintenance and champerty.
[Society’s Note: Propriety of a Solicitor representing
an impecunious client where fees or disbursements
are likely to be recovered if the claim is successful

4. The above paragraphs should be read in light of the

decision in Law Society of Singapore v Kurubalan

be permissable and even honorable for a Solicitor to

act for an impecunious client in the knowledge that
he would likely be able to recover his appropropriate
fees or disbursement if the client was successful in
the claim and could pay him out of those proceeds or
if there was a costs order obtained against the other
side.

such an arrangement would not be caught by section

107 of the Act or Rule 37 of the PCR because it would
not amount to acquiring an interest in the fruits of
litigation. In such a case, the Solicitor is putting aside
his usual desire to be assured that he will be paid his
fees in the interests of ensuring that the client is not

no wrong in a Solicitor taking on a matter even if, as

a practical matter, he knows that the client is unlikely
to be able to afford to pay his bill unless the claim is
successful or a costs order is obtained.

practice directions should not be read to apply to the

impecunious litigant who would not otherwise be able
to afford legal representation, as there is an overriding

the rules that proscribe champertous agreements

are statutorily enacted and lawyers who enter into
champertous agreements can expect to face at least a
substantial period of suspension.

(refer to Law Society of Singapore v Kurubalan s/o

and [89]])

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Practice Directions and Rulings
no. Practice Directions Recommended

48 PD 2/2009: guidelines for inquiries to enquiries to Relevant Committee

ethics Committee
a) enquiries to the relevant Sub-Committee
1. This Practice Direction takes effect on 7 July
2009. [Formerly PDR 1989, Chapter 7, para. 36]

2. Part of the Ethics Committee’s function is It has come to the attention of the Council that
to be a resource which the Law Society makes members have written letters of enquiries or for
available to all members to provide to them guidance from the Law Society or its Committee
advice and guidance on ethical issues. without disclosing that there are other relevant parties
concerned with the question thereby obtaining an
3. Requests by members to the Law Society for answer which did not take into account the opposing
advice or guidance from its Ethics Committee views on the question.
should comply with the following guidelines.
The Ethics Committee reserves the right not to The Council would like to remind members who wish
consider or to give any guidance on requests to enquire or require guidance from the Law Society
which do not follow the guidelines set out or its Committees to extend a copy of the letter to
below. any other party who may be involved in the issue or
problem raised to enable the Society to consider any
opposing views on the matter.
in writing to the Law Society Secretariat.
Requests should not be submitted to the Chair b) hypothetical Reference
of the Ethics Committee or to members of the
Committee individually. [Formerly PDR 1989, Chapter 7, para. 35]

Members should be informed that the Council will

respect of ethical matters which are not clearly not entertain any reference or request for a ruling
dealt with by legislation (including subsidiary in hypothetical cases or where the identities of the
parties involved are not revealed.
common law or ethical matters in respect of
which there is some genuine ambiguity or no A member may, if there is a need to do so, request
other available guidance. Council not to disclose the identities of the parties
to the Committee on Rules & Etiquette. In such an
event, the Council reserves the right to disclose such
hypothetical – it must deal with a real ethical names as it deems necessary to enable the Committee
issue which has arisen or which it is reasonably to properly determine the reference.
expected will arise in the inquiring member’s
own professional practice. c) PD 2/2009: guidelines for inquiries to
ethics Committee

inquiry and not a disguised complaint against
another member. In particular, requests for
guidance should not be used to malign, harass
or pressurise opposing parties or counsel or to
gain tactical advantage.
1. This Practice Direction takes effect on 7 July 2009.
2. Part of the Ethics Committee’s function is to be a
resource which the Law Society makes available to
all members to provide to them advice and guidance
on ethical issues.

175
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Practice Directions and Rulings
no. Practice Directions Recommended

48 3. Requests by members to the Law Society for advice or

the Ethics Committee’s consideration: guidance from its Ethics Committee should comply with
the following guidelines. The Ethics Committee reserves
the right not to consider or to give any guidance on
facts, bearing in mind the need to observe any requests which do not follow the guidelines set out below.

writing to the Law Society Secretariat. Requests should

not be submitted to the Chair of the Ethics Committee or
to members of the Committee individually.
such as legislation (including subsidiary

articles and cases, whether from Singapore or ethical matters which are not clearly dealt with by

directions in force or common law or ethical matters in

respect of which there is some genuine ambiguity or no
which the inquirer is asking the Committee to other available guidance.
express its views.

it must deal with a real ethical issue which has arisen or

another member or if the guidance sought which it is reasonably expected will arise in the inquiring
has the potential to affect another member, member’s own professional practice.
the inquiring member should inform the other
member of the intention to seek guidance
from the Law Society and the letter to the Law and not a disguised complaint against another member.
Society seeking guidance should be copied to In particular, requests for guidance should not be used to
the other member. malign, harass or pressurise opposing parties or counsel
or to gain tactical advantage.
If the subject-matter of the inquiry has been
the subject of correspondence between the
inquiring member and the other member, the matters which should properly be dealt with either by the
inquiring member should also provide copies Court or between the parties.
of the correspondence to the Law Society.

Committee’s consideration:

inquiring member before issuing any guidance.

Further, to the extent that third parties (including bearing in mind the need to observe any obligation of

matter.

guidance, the Committee reserves the right

or information from those third parties. If any directions, text books, articles and cases, whether from

forthcoming or if the inquirer does not consent to

the Committee seeking the further information
inquirer is asking the Committee to express its views.
Ethics Committee reserves the right not to

member or if the guidance sought has the potential to

inquiring member. The Ethics Committee may affect another member, the inquiring member should
publish anonymised versions of the inquiry and inform the other member of the intention to seek guidance
the guidance where the subject-matter of the from the Law Society and the letter to the Law Society
request is one of general application or interest. seeking guidance should be copied to the other member.

If the subject-matter of the inquiry has been the subject of

correspondence between the inquiring member and the
other member, the inquiring member should also provide
copies of the correspondence to the Law Society.

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no. Practice Directions Recommended

48
not rulings. Neither the inquiring member nor
any third party who may be affected by the member before issuing any guidance. Further, to the
subject-matter of the inquiry is bound by the
guidance given by the Ethics Committee. Only may be involved in the subject-matter.
the Courts can provide rulings on the scope and
extent of members’ professional obligations
and bind members or third parties with those the Committee reserves the right with the inquirer’s
rulings. Having said that, the Courts do give
some weight to Ethics Committee’s guidance those third parties. If any additional information or
representing, as it does, the professional body’s
view. The weight which will be given will not consent to the Committee seeking the further
depend to a large extent on the completeness
and accuracy with which all relevant material parties, the Ethics Committee reserves the right not
has been placed before the Committee together
with the request for guidance.
The Ethics Committee may publish anonymised
versions of the inquiry and the guidance where
Committee’s starting point is that all inquiries the subject-matter of the request is one of general
application or interest.
of completed conduct (as opposed to future

misconduct or criminal wrongdoing, the Ethics rulings. Neither the inquiring member nor any third
Committee may be under a duty to report that party who may be affected by the subject-matter of the
misconduct through the relevant channels. inquiry is bound by the guidance given by the Ethics
Committee. Only the Courts can provide rulings
4. The Committee’s advice or guidance is well- on the scope and extent of members’ professional
researched and generally entails substantial obligations and bind members or third parties
consideration and discussion by Committee with those rulings. Having said that, the Courts do
members. The Committee aims to respond with give some weight to Ethics Committee’s guidance
a formal advice or guidance within three to six representing, as it does, the professional body’s view.
weeks from the date that the Committee accepts The weight which will be given will depend to a large
a request for guidance. Where an expedited extent on the completeness and accuracy with which
response is necessary, the inquirer should make all relevant material has been placed before the
that clear in the inquiry. The Committee will Committee together with the request for guidance.
then endeavour to furnish its ultimate advice or
guidance as a matter of urgency and follow up
with its reasons in a formal advice or guidance
thereafter. the inquiry is in respect of completed conduct (as

5. The Ethics Committee also welcomes professional misconduct or criminal wrongdoing, the
input from members about practical issues or Ethics Committee may be under a duty to report that
suggestions for reform of the rules of ethics. misconduct through the relevant channels.

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48 4. The Committee’s advice or guidance is well-researched

and generally entails substantial consideration and
discussion by Committee members. The Committee
aims to respond with a formal advice or guidance within
three to six weeks from the date that the Committee
accepts a request for guidance. Where an expedited
response is necessary, the inquirer should make that
clear in the inquiry. The Committee will then endeavour
to furnish its ultimate advice or guidance as a matter of
urgency and follow up with its reasons in a formal advice
or guidance thereafter.

5. The Ethics Committee also welcomes input from

members about practical issues or suggestions for reform
of the rules of ethics.

[Refer to 2011 Guide P6-7]

d) PD 2/2013 Requests to the Conveyancing

Practice Committee for guidance, Direction(s)
or Rulings

1. This Practice Direction takes effect on 7 May 2013.

Functions of the Committee

2. Amongst other functions, the Conveyancing Practice

assisting members in settling disputes in respect of

conveyancing transactions so that they need not be settled
in Court. In addition where customary conveyancing
practice is unclear, the Committee may be asked to
provide guidance. However where issues are clearly
legal disputes of a magnitude that ought to be brought
to the Court for a determination, the Committee will not
interfere. Further elaboration of the Committee’s tasks
and assistance are given below.

Requesting Guidance

seeking guidance from seeking a ruling or direction.

Seeking guidance by a member may be made unilaterally.
No ‘other party’ to the transaction should be named.
Guidance given by the Committee is informative in
nature and is not binding on any member. Guidance may
not be used to indicate to ‘another party’ how ‘that party’
should act or conduct itself. The Committee discourages
members from seeking guidance on practices that are
well established or ought to be known or practised in the
ordinary course of a normal conveyancing transaction.

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48

area of dispute in the relevant Conveyancing transaction

and for the Committee to either provide the Direction or
give a Ruling. Requests by members should comply with
the following protocols, otherwise the Committee may not
consider the request:

a. the facts of case must be agreed upon by all requesting

b. the presented issues should only be in respect of

conveyancing practice matters that do not require
interpretation of any relevant legislation (including

referred to, that common law must hinge on well known

decided principles that are already enunciated by the Court.
If the principle of law is being question or queried, the
Committee may decline the request and recommend to the

c. the facts of the case must not be hypothetical – as stated in

d. to summarise, requests by members for a Direction or

Ruling should set out for the Committee’s consideration:

i. a full and accurate account of all material facts,

bearing in mind the need to observe any obligation of

ii. a summary of the conveyancing issues involved and

iii. all relevant case authorities or referred to legislation

bearing on the presented issues should accompany the

e. the requesting members must also adopt the following

terms in the protocol:

i. all submissions and copies of documents, case

authorities, legislation etc. must be copied to the other

ii. requesting members must agree to abide and be bound

by the Direction or Ruling of the Committee without

iii. when asked to provide further documents by the

Committee or to answer questions raised, the members

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48 Effect of a Decision by the Committee

5. Although the Committee does not monitor the actions or
conduct of members after the Direction or Ruling is given,
the Committee expects that members take the necessary

Ruling given.

anonymised versions of the case referred to by members

and the decision of the Committee where the subject-matter
of the request is one of general application or interest to
members who practise conveyancing.

7. Whilst the Law Society and the Committee recognise

that the recitation of facts and circumstances by requesting

a duty to report any professional misconduct or criminal

wrongdoings or breach of current PCR or code.

Timelines and Conclusion

8. The Committee generally will provide its decision to any
request within three to six weeks from date of the request.
This is after all the necessary documents are received by
the Committee. Members should not expect instantaneous
responses as the Committee members are also working
lawyers. No query will be entertained over the telephone.
Members must not expect the staff of the Law Society or
the Director-in-charge of the particular portfolio to answer
such queries. Expedited response will only be given as
an exceptional case where the matter at hand is of utmost
urgency.
49 PD 6/2009: Code of Practice in non- Warrant to Act, Letter of engagement And
injury and Personal injury Motor Referrals from third Parties
Accident Cases
(1) Warrant to Act to be Signed by each Crew
1. This Practice Direction takes effect on 1 Member in Maritime Wage Claims
December 2009. [Formerly PDR 1989, Chapter 1, para. 49]

2. This Practice Direction sets out a code of When acting for clients such as ship’s crew in wage claims,
practice for solicitors concerning the making a solicitor shall obtain a Warrant to Act signed by each crew
or commencement of any claim or action member before or as soon as practicable after the issue of an
Admiralty Writ in Rem.
personal injury motor accident cases, and
in respect of the negotiation, compromise, (2) inserting Reservation of Rights in Warrant to
settlement or conduct of that claim or action. Act
This Practice Direction: [Formerly PDR 1989, Chapter 1, para. 8(b)]

2.1 consolidates and highlights certain ethical

obligations on warrants to act and providing may well be averted by inserting an appropriate reservation
welfare assistance to clients which are also of right in his client’s Warrant to Act. This reservation could
generally applicable to all solicitors in contentious be to the effect that the solicitor may at any time discharge
of the PCR,

2.2 establishes the ethical parameters of agreements take reasonable care to avoid foreseeable harm to the client.
entered into by solicitors with third parties for
referral of work in non-injury and personal injury

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49 2.3 complements the existing legislative regime Without a suitable reservation of right, a solicitor who
under the Legal Profession Act, the Legal obtains his discharge may well expose himself to a claim for
damages in the event his withdrawal leads to the dismissal
of his client’s claim or the recovery of Judgment against his
client when there is a valid defence.
(A) WARRAntS to ACt
Verifying identity of the client before acting [Refer to 2011 Guide P12 Paragraph
3. Before accepting instructions to act in a
matter, a solicitor or a law practice shall take (3) Request for Written Warrants to Act
reasonable measures to ascertain the identity [Formerly RUL/1/1992]
of a client or a principal client as soon as
A law practice shall as a general rule accept another
PCR. The solicitor or law practice must comply
authorised to act for a particular client on the face
the identity of the client or the principal client value of the representation made, unless there are
set out in the Council’s Practice Direction 1 of good reasons for suspecting that the representation
2008 on the Prevention of Money Laundering has been falsely made.
and Funding of Terrorist Activities.

Accepting instructions from the client to act effect of a legal notice can be negated by a request for
4. After a solicitor or a law practice has

the principal client, the solicitor or law practice
may accept instructions from the client or an
agent on behalf of a principal client to act in
the matter. In the latter case, the solicitor must
ensure that the agent has the required authority
to give instructions on behalf of the principal
client and, in the absence of evidence of such
authority, the solicitor must, within a reasonable
[Refer to 2011 Guide P12 Paragraph 3]
(Refer to:
a) Order 64, rule 7 of the Rules of Court; and
b) Tunn Hui Mannequin Industries v Tenet Insurance
Co Ltd and others [2005] SGHC 69.)

principal client: Rule 23 PCR. 4) Code of Practice in non-injury and

Personal injury Motor Accident Cases
5. It is in the interests of both the solicitor and
the client that the solicitor or the law practice [Formerly PD/6/2009]
should obtain written instructions of the client
or his agent to act in the matter. If a solicitor or a 1. This Practice Direction takes effect on 1 December
law practice has received oral instructions from 2009.
the client or his agent to act in the matter, the
2. This Practice Direction sets out a code of practice for
instructions subsequently in a written Warrant solicitors concerning the making or commencement

The absence of such a Warrant to Act is, if the in non-injury and personal injury motor accident
solicitor’s authority to act is disputed, prima cases, and in respect of the negotiation, compromise,
facie evidence that he has not been authorised settlement or conduct of that claim or action. This
Practice Direction:
the Rules of Court.

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49 6. In the context of a third party referring a client 2.1 consolidates and highlights certain ethical obligations
to a solicitor or a law practice, the solicitor or on warrants to act and providing welfare assistance to
law practice, as the case may be, must comply clients which are also generally applicable to all solicitors

In particular, the solicitor or law practice

must “communicate directly with the client to 2.2 establishes the ethical parameters of agreements
entered into by solicitors with third parties for referral of
providing advice and at all appropriate stages work in non-injury and personal injury motor accident

The solicitor or law practice must not accept

instructions from the third party to act in the 2.3 complements the existing legislative regime under
matter. the Act, the PCR and the PR.

Execution of the Warrant to Act by the client A) WARRAntS to ACt

7. It is in the interests of the solicitor to explain
properly the nature, contents and scope of
the Warrant to Act directly to his client, and
not to delegate this duty to a staff of his law
practice. Failure to provide the client with
a proper explanation may result in disputes
over what the client knew or was told when
the Warrant to Act was executed, which may
attract allegations of misconduct. Further,
the terms of any contentious fee agreement
between the solicitor and the client could
be deemed unfair or unreasonable and such
an agreement may be declared void: section
Verifying identity of the client before acting
3. Before accepting instructions to act in a matter, a
solicitor or a law practice shall take reasonable measures
to ascertain the identity of a client or a principal client
PCR. The solicitor or law practice must comply with
the client or the principal client set out in the Council’s
Practice Direction 1 of 2008 on the Prevention of Money
Laundering and Funding of Terrorist Activities.
Accepting instructions from the client to act

prudence, it is in the interests of the solicitor to the identity of the client or the principal client, the
maintain comprehensive and contemporaneous solicitor or law practice may accept instructions from the
attendance notes of the solicitor’s explanation to client or an agent on behalf of a principal client to act in
the client when the Warrant to Act is executed. the matter. In the latter case, the solicitor must ensure that
the agent has the required authority to give instructions
8. In the context of a third party referring a client on behalf of the principal client and, in the absence of
to a solicitor or a law practice, the solicitor or evidence of such authority, the solicitor must, within a
law practice, as the case may be, is prohibited
from leaving blank forms of Warrants to Act the principal client: Rule 23 PCR.
with the third party or allowing the third party
to secure a client’s signature to a Warrant to 5. It is in the interests of both the solicitor and the client
Act The arrangements for the explanation and that the solicitor or the law practice should obtain
execution of a Warrant to Act must be made written instructions of the client or his agent to act in
directly by the solicitor or the law practice with the matter. If a solicitor or a law practice has received
oral instructions from the client or his agent to act in the
stated in paragraph 7 above, it is in the interests
of the solicitor to ensure that the Warrant to instructions subsequently in a written Warrant to Act:
Act is executed by the client in the solicitor’s
presence. of such a Warrant to Act is, if the solicitor’s authority to
act is disputed, prima facie evidence that he has not been

the Rules of Court.

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49 Disclosure of the Warrant to Act to a third party
9. A solicitor cannot refuse to disclose his
Warrant to Act to a third party where his
authority to act is disputed. Where an action
has been commenced in Court, no privilege
attaches ipso facto to a Warrant to Act and a
solicitor who receives a request to disclose
his Warrant to Act should do so as a matter of
course: Tung Hui Mannequin Industries v Tenet
Insurance Co Ltd and Others [2005] 3 SLR 184
6. In the context of a third party referring a client to a
solicitor or a law practice, the solicitor or law practice, as
the case may be, must comply with all the requirements
practice must “communicate directly with the client to
advice and at all appropriate stages of the transaction”:
not accept instructions from the third party to act in the
matter.

execution of the Warrant to Act by the client

7. It is in the interests of the solicitor to explain properly
the Council is of the view that such requests the nature, contents and scope of the Warrant to Act
should not be made unnecessarily. A law directly to his client, and not to delegate this duty to a
practice should as a general rule accept another staff of his law practice. Failure to provide the client
law practice’s written representation that the with a proper explanation may result in disputes over
latter is authorised to act for a particular client what the client knew or was told when the Warrant
on the face value of the representation made, to Act was executed, which may attract allegations
unless there are good reasons for suspecting of misconduct. Further, the terms of any contentious
that the representation has been falsely made: fee agreement between the solicitor and the client
see Council’s Ruling 1 of 1992 on Request for could be deemed unfair or unreasonable and such an
Written Warrants to Act.
Act. As a matter of precaution and prudence, it is in the
(B) AgReeMentS With thiRD interests of the solicitor to maintain comprehensive and
PARtieS foR RefeRRAL of WoRk contemporaneous attendance notes of the solicitor’s
11. for referral of a client by a third party explanation to the client when the Warrant to Act is
to a solicitor or a law practice, the solicitor or executed.
law practice, as the case may be, must comply
8. In the context of a third party referring a client to a
solicitor or a law practice, the solicitor or law practice, as
12. In addition, the Council is of the view the case may be, is prohibited from leaving blank forms
that the ethical requirements stipulated in of Warrants to Act with the third party or allowing the
Rule 11B PCR for agreements for referrals of third party to secure a client’s signature to a Warrant to
conveyancing services should similarly apply Act The arrangements for the explanation and execution
to agreements entered into by a solicitor or a of a Warrant to Act must be made directly by the solicitor
law practice with third parties for referral of
non-injury motor accident or personal injury For the reasons stated in paragraph 7 above, it is in the
motor accident work. For such agreements, interests of the solicitor to ensure that the Warrant to Act
the solicitor or law practice, as the case may is executed by the client in the solicitor’s presence.
be, shall ensure that the agreement is made in
writing and contains the following terms: Disclosure of the Warrant to Act to a third party
9. A solicitor cannot refuse to disclose his Warrant to
12.1 The referror undertakes in such an Act to a third party where his authority to act is disputed.
Where an action has been commenced in Court, no
privilege attaches ipso facto to a Warrant to Act and a
12.2 The solicitor or law practice shall not: solicitor who receives a request to disclose his Warrant
to Act should do so as a matter of course: Tung Hui
Mannequin Industries v Tenet Insurance Co Ltd and

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no. Practice Directions Recommended

49
commission, referral fee or any other form of Council is of the view that such requests should not be
made unnecessarily. A law practice should as a general
rule accept another law practice’s written representation
that the latter is authorised to act for a particular client on
commission, referral fee or any other form of the face value of the representation made, unless there
consideration. are good reasons for suspecting that the representation
has been falsely made: see Council’s Ruling 1 of 1992
12.3 The solicitor or law practice must be on Request for Written Warrants to Act.
entitled to terminate the agreement immediately
if there is reason to believe that the referror is 8. (B) AgReeMentS With thiRD PARtieS
foR RefeRRAL of WoRk
11. For referral of a client by a third party to a solicitor
12.4 Any publicity of the referror (whether or a law practice, the solicitor or law practice, as the case
may be, must comply with all the requirements in Rule
to any service that may be provided by the
solicitor or law practice must not suggest any
of the following: 12. In addition, the Council is of the view that the ethical
requirements stipulated in Rule 11B PCR for agreements
for referrals of conveyancing services should similarly
apply to agreements entered into by a solicitor or a law
practice with third parties for referral of non-injury
be made according to whether or not the client motor accident or personal injury motor accident work.
For such agreements, the solicitor or law practice, as the
or case may be, shall ensure that the agreement is made in
writing and contains the following terms:

offered by the referror or any party related to the 12.1 The referror undertakes in such an agreement to
referror are conditional on the client instructing

12.2 The solicitor or law practice shall not:

12.5 The referror must not do anything to
impair the right of the client not to appoint the

the right of the client to appoint the solicitor or

law practice of his choice. referral fee or any other form of consideration.

13. The solicitor or law practice must terminate 12.3 The solicitor or law practice must be entitled to
the agreement immediately if the referror is in terminate the agreement immediately if there is reason
breach of any term referred to in paragraph 12 to believe that the referror is in breach of any of the terms
above or if there is reason to believe that the
solicitor or law practice is in breach of such
term.

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no. Practice Directions Recommended

49 12.4 Any publicity of the referror (whether written or

complicit in a staged accident or otherwise may be provided by the solicitor or law practice must not
committed any fraud, dishonesty, crime or suggest any of the following:
illegal conduct, the solicitor or law practice has
a duty to advise the client of the same and the
legal consequences of misleading the Court.
The solicitor or law practice should also advise
the client to require the referror to make the according to whether or not the client instructs the

action. If the client refuses to accept the advice

or if the referror refuses to make the appropriate
by the referror or any party related to the referror are
solicitor or law practice, as the case may be, conditional on the client instructing the solicitor or law
must terminate the agreement immediately and
cease to act in the matter. When advising the
client, the solicitor must not knowingly assist 12.5 The referror must not do anything to impair the right
in or encourage any fraud, dishonesty, crime or of the client not to appoint the solicitor or law practice or
illegal conduct. The solicitor must also, at all
times, comply with his ethical obligations not solicitor or law practice of his choice.
to knowingly mislead or deceive the Court: see
Rules 56 to 59 PCR. 13. The solicitor or law practice must terminate the
agreement immediately if the referror is in breach of
15. Where the solicitor or law practice has any term referred to in paragraph 12 above or if there is
terminated the agreement under paragraph 13 reason to believe that the solicitor or law practice is in
or paragraph 14 above, the solicitor or law breach of such term.
practice, as the case may be, may continue to
act in matters the solicitor or law practice was
instructed before the termination but should not
accept any further referrals from the referror. staged accident or otherwise committed any fraud,
dishonesty, crime or illegal conduct, the solicitor or law
C) PRoviDing WeLfARe practice has a duty to advise the client of the same and
ASSiStAnCe to CLientS the legal consequences of misleading the Court. The
16. Solicitors should bear in mind Council’s solicitor or law practice should also advise the client to
Guidance Note 1 of 2004 on Providing Welfare
Assistance to Clients, where Council advised or take other corrective action. If the client refuses to
that lending monies by a law practice to clients accept the advice or if the referror refuses to make the
will put a solicitor in a position of personal
the solicitor or law practice, as the case may be, must
creditor/debtor relationship with his client and terminate the agreement immediately and cease to act
the debt would be re-paid only if the client’s case in the matter. When advising the client, the solicitor
was either settled or paid. Council also advised must not knowingly assist in or encourage any fraud,
that if the client’s case was pending litigation, dishonesty, crime or illegal conduct. The solicitor must
allegations of maintenance and champerty also, at all times, comply with his ethical obligations not
could be made against the law practice. Law to knowingly mislead or deceive the Court: see Rules 56
practices should direct clients who are foreign to 59 PCR.
workers to appropriate organizations that can
provide welfare assistance to them. 15. Where the solicitor or law practice has terminated the
agreement under paragraph 13 or paragraph 14 above,
the solicitor or law practice, as the case may be, may
continue to act in matters the solicitor or law practice
was instructed before the termination but should not
accept any further referrals from the referror.

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49 9. (C) PRoviDing WeLfARe ASSiStAnCe

to CLientS
16. Solicitors should bear in mind Council’s Guidance
Note 1 of 2004 on Providing Welfare Assistance to
Clients, where Council advised that lending monies by
a law practice to clients will put a solicitor in a position

a creditor/debtor relationship with his client and the

debt would be re-paid only if the client’s case was either
settled or paid. Council also advised that if the client’s
case was pending litigation, allegations of maintenance
and champerty could be made against the law practice.
Law practices should direct clients who are foreign
workers to appropriate organizations that can provide
welfare assistance to them.

Refer to:
1. Practice Pitfalls and Tips, “How to Meet the Standards
of Adequate Professional Service with a Letter of
Engagement” (Singapore Law Gazette, March 2003)
2. “Letter of Engagement or Warrant to Act of a Law
Practice” (Singapore Law Gazette, March 2008)
3. “Advising Clients of Their Duty ot Preserve
Documents for Discovery in Litigation” (Singapore Law
Gazette, June 2010)

Compliance with rules 35 and 36 of PCR

Although a solicitor is not required to advise his or her

client in writing of the matters stated in rules 35 and 56
PCR, The Law Society recommends that solicitors draw
up a letter of engagement to incorporate the advice
required to be given under these rules. A sample letter
of engagement can be found at Law Society’s website at
www.lawsoceity.org.sg (click Legal Ethics > Warrant to
Act and Letter of Engagement).

Warrant to Act containing privileged material

Where the Warrant to Act contains privileged material,

it may nevertheless be disclosed by expunging that
material before disclosure. Alternatively, the solicitor
should obtain a further brief warrant that does not
contain such material for purposes of disclosure: Tung
Hui Mannequin Industries v Tenet Insurance Co Ltd
and Others [2005] 3 SLR(R) 184. [Society’s Note: It
is therefore good practice to keep the Warrant to Act
a separate document from the fee agreement, so that
it can be readily furnished without having to disclose

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49 [Ethics Committee Guidance: 10 March 2008]

There is nothing in the Act, PCR or the Society’s Practice

Directions that prohibits a client from engaging two law

advised the client on their terms of engagement,

including their respective costs for acting in the matter,

then proceed to act for the client in the matter. Each law

under their respective retainers with the client, including

[Ethics Committee Guidance: 12 December 2008]

[Refer to 2011 Guide P12-176]

50 PDR 1989, Chapter 6, paragraph 1: Presenting a News Show on the Radio or Television
Broadcasting: Reading news on Radio
and newsreel on television It is not improper for a solicitor to present a news show
on the radio or television.
The Council of the Law Society of Singapore
recently had occasion to consider the application [Refer to 2011 Guide P147 paragraph 9]
of the ruling on page 6 of the 1972 Practice Advertisement through press or TV
Directions.
[Ethics in practice, Singapore Law Gazette, March
After discussion, the Council resolved that it 2010]
had no objection to a solicitor reading news
on the radio and presenting on the newsreel on Advertisements through the press or TV, unlike
television subject to non-disclosure of his/her
name the responsibility for which rests with places, would not be touting or be reasonably regarded
him/her. as touting. This is because advertisements through the
press or TV do not have the added danger of direct-in-
The Council further resolved that it had
no objection to the words “Advocates and
Solicitors” appearing against their names in the because of the presence of his lawyer or his “tout”).
Telephone Directory.
In addition, in the absence of the element of direct in-
person solicitation in advertisements through the press
or TV, the general public’s need for information about
legal services would outweigh the concerns arising
from the commoditisation of legal services. Hence,
advertisements through the press or TV would not be

in the legal profession or to otherwise bring the legal

profession into disrepute” under rule 7(1)(a) PR.

[Refer to 2011 Guide P146 paragraph 4]

[Ethics Committee Guidance: 12 June 2009]

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no. Practice Directions Recommended

50
but every solicitor of the law practice is responsible

governing publicity in Singapore, which are found in

Part III of the PR. Thus, the name of the law practice
should not be disclosed in any of the scenes as such
disclosure may reasonably be regarded as touting under
rule 6(3) PR. It is, however, not improper for the name
of the law practice to appear in the closing credits as
acknowledgment of the law practice’s participation.

In addition, every solicitor of the law practice must

comply with his or her ethical obligations in rule 24
PCR by taking all necessary measures to ensure that

documents should be securely stored out of sight during

(Refer to rule 6(1)(b) of PR: Responsibilities for publicity

within Singapore.)

[Refer to 2011 Guide P146-147 paragraph 5]

TV Commercials

[Ethics in Practice, Singapore Law Gazette, March

2010; Ethics Committee Guidance: 9 February 2010]

A solicitor should ensure that a TV commercial

advertising his law practice is not reasonably regarded
as misleading under rule 7(1)(b) PR because the
commercial, which is usually brief, is primarily viewed
by laypersons who can easily form misimpressions that

A TV commercial may be reasonable regarded as

misleading if it:
a) Contains a misrepresentation (eg contradictory
statements);

b) Omits a material fact (eg failure to state that the law

practice only acts in uncontested divorce matters if the
practice has no expertise or experience in contested
divorce matters);

(eg only a contact number is given without stating the

name of the law practice); or

results that can be achieved by the solicitor or his law

practice (eg stating that the law practice will be able to
recover party and party costs in a civil matter).

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no. Practice Directions Recommended

50
the dignity of the legal profession under rule 7(1)(b) PR if
it suggests that other law practices overcharge their fees
or sets out price lists. However, it is not improper for the

to provide peace of mind and meet budgetary concerns,

as such arrangements are recognised under rule 35(d)
PCR. It is nevertheless advisable that, for proper
compliance with rules 35 and 36 PCR, a solicitor’s duty
to disclose detailed information relating to fees would be
best discharged by personally explaining it to the client
as opposed to highlighting it in a brief TV advertisement.

[Refer to 2011 Guide P150]

Complimentary Advertising in Newspaper
[Ethics Committee Guidance: 22 June 2009]

complimentary advertising in a newspaper, so long as

rules 6 and 7 PR. In particular, the description of the

be in accordance with rule 6(1)(a) and (2).

[Refer to 2011 Guide P153 paragraph 1]

51 PDR 1989, Chapter 6, paragraph 9: Publicity by Solicitors Through Public Appearances

Public Appearances by Solicitors and Contributions to Publications

After discussion, the meeting adopted by the A. Public Appearances by Solicitors

Law Society’s revised interpretation of Rule
1 of the Solicitors’ Practice Rules, 1936,
a) makes an appearance on the radio or television;
made by the Council of the Law Society of
England. In adopting the recommendations of b) gives a talk or lecture;
the Law Society, it was agreed that no change
be made in the existing rules of etiquette to the c) gives an interview to the press;
profession in Singapore, but that any member
of the Bar wishing to avail himself of the new d) contributes an article or writes a letter to the
ruling of the Law Society should obtain prior press; or
approval of the Council. It was further agreed
not to circularise members of the Bar on this e) edits or writes a book or other publication on a
matter, but the principle would be applied when
the occasion arose.” name, the fact that he is a solicitor and the name
of his law practice and particulars may be given of
PDR 1989, Chapter 6, paragraph 20:
Answering of Questions on legal matters publication or appearance.
in non-legal publications (newspapers/
magazines) [Refer to 2011 Guide P147 paragraph 7]
[Afternote: For more detail on use of descriptions
Council has ruled that the service to be provided and designations, refer to Paragraph [ ] herein
by the Solicitor itself is not objectionable, (formerly Council’s Ruling 1 of 2001) and the Guide
provided that the name of the Solicitor or to Starting a Practice – What Every Lawyer should
know accessible from the Law Society’s website at:
publication. This aside, the Solicitor concerned
h t t p : / / w w w. l a w s o c i e t y. o rg . s g / f o r M e m b e r s /
is reminded that such services can entail legal R e s o u r c e C e n t r e / R u n n i n g Yo u r P r a c t i c e /
consequence in the event wrong advice is given StartingaPractice/AGuidetoStartingaPractice/
WhatEveryLawyerShouldKnow.aspx#22.]

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51 resulting in loss sustained by readers who have B. Organising Seminars

adopted such advice. [Ethics Committee Guidance: 27 May 2005]
It is not improper for a law practice to organise and advertise
a seminar for members of the public to be conducted at its
premises as a means of self-promotion and charge admission
fees. However, the law practice must ensure compliance with
the PR at all times.
[Refer to 2011 Guide P147 Paragraph 8]

C. Answering of Questions on Legal Matters in

non-Legal Publications
[Formerly PDR 1989, Chapter 6, para. 20; Ethics
Committee’s Guidance: 14 May 2010]

Rule 10 does not apply to the answering of questions by

solicitors on legal matters in non-legal publications, as a
non-legal publication is not a “facility” which holds itself out
as giving legal assistance to the public. It is permissible for

solicitor, the name of his law practice and particulars may be

This aside, solicitors should be mindful that providing such

a service can entail legal consequences in the event wrong
advice is given resulting in loss sustained by readers who
have adopted such advice. Solicitors may therefore wish to
include an appropriately worded disclaimer for the inquirer
to seek independent legal advice before acting on any advice
set out in the publication.

[Refer to 2011 Guide P154 Paragraph 1]

52 PDR 1989, Chapter 6, paragraph 10: Correspondences to Potential Clients where

Solicitor is Permitted to Act for More than one
Client in a transaction
The Committee wishes to remind members
of the Bar that the use of the undermentioned (a) In circumstances where a solicitor is permitted to act for
sentence in a letter written by a solicitor is an more than one client in a particular transaction, the solicitor
infringement of the rule against touting, viz:- should be mindful of the danger of using phrases which
can be construed as an invitation to employ the solicitor,
“If you want us to act for you, please instruct us which will infringe the rule against touting. Thus, even if the
accordingly or if you have your own solicitors, solicitor has been informed by his client that the other party
please instruct them to contact us.” wishes to retain the solicitor to act for him, it is suggested that
the letter to the other party should take the following form:-
The Committee would further like to direct the
attention of members of the Bar to page 7 of Sir “I understand from my clients that they have arranged to
Thomas Lund’s “A Guide to the Professional sell to you the above property at the price of ____ subject to
Conduct and Etiquette of Solicitors” wherein it contract, and that you would like me to act on your behalf.
is suggested that if a solicitor for one party does While I should be happy to act for you if you so wish, I
not know who is to act for the other party to a would point out that you are not bound to employ me and are
conveyance, the letter to the other party should entitled to instruct any other solicitor of your own choosing.
be worded thus:-
wish that I should act for you, or let me have the name and
address of the solicitors who will act for you.”

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52 “I understand from my clients that they have In contrast, the use of the following sentence in a letter,
arranged to sell to you the above property at without more, infringes the rule against touting as it does
the price of _____________ subject to contract. not make clear that the recipient is entitled to instruct a
In order that the matter may proceed, will you solicitor of his own choice:
please let me know the name and address of the
solicitors who will be acting for you.” “If you want us to act for you, please instruct us
accordingly or if you have your own solicitors, please
Even if the solicitor has been informed by instruct them to contact us.”
his client that the other party wishes the same
solicitor to act for him, it is suggested that the
letter to him should take the following forms:- to act for the other party to a conveyance, the letter to
the other party should be worded thus (according to Sir
“I understand from my clients that they have Thomas Lund’s A Guide to the Professional Conduct
arranged to sell to you the above property at the
price of _______________ subject to contract,
and that you would like me to act on your behalf.
While I should be happy to act for you if you so “I understand from my clients that they have arranged
wish, I would point out that you are not bound to sell to you the above property at the price of _____
to employ me and are entitled to instruct any subject to contract. In order that the matter may proceed,
other solicitor of your own choosing. Will you will you please let me know the name and address of the
solicitors who will be acting for you.”
wish that I should act for you, or let me have
the name and address of the solicitors who will (Refer to:
act for you.”

It is of course, not suggested that the form should

be copied to the very letter but the purpose of
this circular is to warn members of the danger
of using phrases which can be construed as an
invitation to employ them.
and
Touting--Consulting Solicitor of Banks and
Finance Companies

A member of the Bar has brought to the

Council’s attention that personnel of some banks

their borrowers to consult the Solicitors who

are already acting for them. Members of the
Bar are reminded that such practice constitutes
touting and they should discourage this if and
where it is known to them.

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53 PDR 1989, Chapter 6, paragraph 12: third Party Publicity

inclusion of firm’s name in Annual
Reports of Company Clients a) Amendment to rule 9 PR in 2001
[“Understanding the Recent Amendments to the
Members of the Bar are informed that there Professional Conduct and Publicity Rules”, Singapore
Law Gazette, December 2001]
name as solicitors in the Annual Reports of
Company clients. “The impact of IT was most felt with the introduction
of the internet. The Council received feedback from
However, it must be made clear that such members that they were being asked to hyperlink their
inclusion should only be made at the request websites with their clients or to give information on their
of Company clients, and that solicitors should

name in such Annual Reports A sub-committee consisting of members of the IT and

ethics committees was formed in 2000 to study the
impact of IT on ethics. The sub-committee’s work led to
the amendment of rr 6 and 9 of the Publicity Rules 1998,
the introduction of rr 11A and 11B to the Professional
Conduct Rules and the Guidance Note on Ethics and IT
published in this issue of the Law Gazette.

The sub-committee and Council agreed that r 9 of the

Publicity Rules 1998, which absolutely prohibited
advocates and solicitors from participating in client or
third party publicity had to be reviewed.

The sub-committee and Council also agreed that any

amendment of any rule must be done by studying the
impact of that change generally on the practice of law
and not merely from an IT point of view.

The sub-committee came to the conclusion, after looking

at services provided on the internet and the growing trend

third parties through the internet, that r 9 of the [PR] had

to change. The sub-committee’s recommendations were
accepted by the Committee and Council.

In essence, the amended r 9 of the [PR] allows an

participate in any third party or client publicity. The only

caveat is found in rr 6 and 7 of the [PR] that set out the
general principles of publicity within Singapore for an

The established rule of not publicising the practice

in a false or misleading manner or to bring the legal
profession into disrepute and the power of the Council
to determine that the publicity is undesirable still stands
(see r 7(1) of the [PR]).

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53 The provision in r 6 of the [PR] that an advocate

certain conditions apply stands as well (see r 6(2) of the

[PR]).

In light of the liberalisation of the Rules to allow third

party publicity, the Council felt that amendments were
required to both Rules to provide clear guidelines as to
the extent that third party publicity would be permissible.
The Committee was tasked to consider the appropriate
safeguards. An amendment made on 1 September 2001
to r 6 is found in a new r 6(3) of the [PR]. Rule 6(3)
states that “[n]othing in these Rules shall be interpreted
as permitting the doing of anything … that … may
reasonably regarded as touting”.

This rule reminds members that although the Council

has allowed advocates and solicitors to participate in
client or third party publicity, the law against touting still
exists and members must be mindful of it when engaging
in publicity whether directly or through third parties or
clients (see also r 11A(1) of the [PCR] below).”

[Refer to 2011 Guide P152-153 paragraph 1]

b) Complimentary Advertising in newspaper

[ethics Committee guidance: 22 June 2009]

complimentary advertising in a newspaper, so long as

rules 6 and 7 PR. In particular, the description of the

be in accordance with rule 6(1)(a) and (2).

[Refer to 2011 Guide P153 paragraph 1]

54 PDR 1989, Chapter 6, paragraph 13: It is proper to use envelopes printed with the names
Printing of names on envelopes
telephone numbers, provided such envelopes are used
The Committee considered enquiries which had exclusively for professional business.
been received as to whether envelopes printed
with the names of members of the Bar or the (Refer to:

numbers, constituted a breach of professional

etiquette.
After discussion it was agreed that there was
no objection to the use of such envelopes,
provided such envelopes were used exclusively
for professional business.

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no. Practice Directions Recommended

55 Rul/1/2000: Corporate Stationery 1. Members are kindly reminded that under Rule 6 of the
PCR, a solicitor must comply with all directions of the
1. Members are kindly reminded that under Council on professional stationery, signs, signboards, and
Rule 6 of the PCR, a solicitor must comply with nameplates.
all directions of the Council on professional
stationery, signs, signboards, and nameplates. 2. The Council has recently approved the publication on

2. The Council has recently approved the Patent Attorney

The Council had previously approved the publication of the
designation and name of a Patent Attorney/
for its international or regional practice.
The Council had previously approved the
publication of the names of foreign legal

international or regional practice.

56 PDR 1989, Chapter 7, paragraph 3(b): Drawing money for legal costs from client account
Solicitors’ Accounts Rules 1985
While all practising solicitors should be familiar with the SAR
While all practising solicitors should be had previously
noted with concern the increasing frequency of complaints
of the Law Society has noted with concern the from the lay client of monies from the client account being
increasing frequency of complaints from the lay applied towards payment of the solicitors’ costs without the
client of monies from the client account being knowledge or consent of the client.
applied towards payment of the solicitors’ costs
without the knowledge or consent of the client. Practitioners are urged to pay full heed to rule 7(1)(a)(iv)
of the SAR in drawing money for their costs from client
Practitioners are urged to pay full heed to rule
such withdrawal and in any case there must be a bill of
costs or other written intimidation of the amount of the costs
incurred.
any case there must be a bill of costs or other
written intimidation of the amount of the costs Signatories to cheques drawn on client account should be
incurred. persons meeting the requisite requirements under rule 8(7)
of the SAR.
Signatories to cheques drawn on client account

a dangerous practice which the Council

deprecates.

The position as stated in the last paragraph is

covered by Section 74 Sub-Section 2 of the

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57 PDR 1989, Chapter 7, paragraph 4: Procedurally it would save time and would be of
Adoption Procedure assistance to the Court if all papers were properly
The Council considered the Report of the sub- proceeding are observed:
committee on adoption procedure and accepted
the sub-committee’s recommendations.
It was decided that the Report be forwarded to the
Attorney-General for consideration indicating
at the same time that the Council had accepted
the sub-committee’s recommendations.
Procedurally it would save time and would Form 151, together with all the necessary documents
be of assistance to the Attorney-General if all
steps in an adoption petition observed:– 3. Filing of consent of Director of Social Welfare
1. Copy to send to Attorney-General requesting
him to act as guardian ad litem.
4. Either the consent of relevant persons (Form 152
2. Filing Consent of Attorney-General to act as
guardian.
3. Attorney-General appointed guardian.
4. If dispensation of Consent is to be applied the GIA and any relevant persons. Any application
for, it should be stated in the Petition. to dispense with consent of a relevant person (“the
5. Applications for dispensation of Consent 153 of the Rules of Court and served on the relevant
person unless the court otherwise orders
after the investigation report of the Attorney-
(Refer to:
as possible the reasons for the application.
6. Applications for dispensation of service (rule
General is appointed guardian.

Attorney-General has been appointed guardian

ad litem, are to be served on the Attorney-
General.

58 PDR 1989, Chapter 7, paragraph 5(a): executive Appointments and engagement in

Directorship Business, trade or Calling
The meeting considered the activities of A. Directorship
Advocates and Solicitors who are directors of Practising solicitors are entitled to hold the post
companies. of director of a company engaged in a commercial
enterprise subject to the following conditions:-
After discussion, it was decided that in the
opinion of the Council a practising Advocate
and Solicitor was entitled while so practising, honourable one that does not detract his status as a
to hold the post of director of a company
engaged in a commercial enterprise subject to
the following conditions:–
arrangement with the company involving him in the

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no. Practice Directions Recommended

58
be an honourable one that does not detract his calculated to attract business to him unfairly or to lead
to any other infringement of the rules of etiquette of the

contractual arrangement with the company

involving him in the status as a salaried any way prohibited by the Act, Rules 10 and 11 of the
PCR or any subsidiary legislation made under the Act.

(Refer to:
such as is calculated to attract business to him
unfairly or to lead to any other infringement of
the rules of etiquette of the profession.

PDR 1989, Chapter 7, paragraph 5(b):

employment Agency, firm or Company

The Council has ruled that the assumption Note: exceptions regarding executive appointment for
of proprietory membership, an executive solicitors in a limited liability law partnership at rule
partnership or an executive directorship in such
a commercial enterprise will transgress Section

B. executive Partnership/Directorship in
employment Agency, firm or Company

PDR 1989, Chapter 7, paragraph 5(c): An executive partnership or an executive directorship in

Appointment of Solicitors as Company transgress
Secretaries Section 83

The Council has given careful consideration C. Solicitor’s Appointment as Company

to the question of practising Advocates and Secretary
Solicitors occupying the position of Secretaries
to Companies formed under the Companies [Ethics Committee Guidance: 29 May 2009]
Law Legislation.
It is proper for a solicitor to be appointed as a company
The Council has considered, amongst other secretary, whether for the law practice’s own clients
things, the position as outlined in Sir Thomas
Lund’s book “A Guide to the Professional exchange for consideration.
Conduct and Etiquette of Solicitors” and the
practice in England, together with the possible However, if a solicitor acts as a company secretary for
contravention of sections 30 and 80 of the
Legal Profession Act, 1966, in relation to clients will be the clients of the solicitor’s law practice
the profession’s independence whenever an as well, even if they do not directly pay the fee to the
advocate and solicitor is engaged in private solicitor for his or her services, but to the external
practice to act as a Company Secretary as
mentioned above. This is because acting as a company secretary for an

for consideration amounts to the practice of law and

can only be effected through a proper practice structure.
This is contemplated by section 25(1)(a)-(e) of the Act
which provides that every solicitor must, before he does
any act in the capacity of an advocate and solicitor,

accompanied

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no. Practice Directions Recommended

58 Having regard to the above consideration, the by evidence of the practice structure in which he will
Council has now taken the stand that there be practising. Section 26(1)(a)-(c) of the Act also
should be no objection to a practising advocate prohibits any advocate and solicitor from applying for
and solicitor being employed as a part-time
Secretary in a limited company. to practise in a proper practice structure. In addition,
rule 5 PCR prohibits an advocate and solicitor from
To remove any possible doubt in the minds of practising in more than one law practice.
members of the Bar there is no objection also
to advocates and solicitors being directors of Hence, any services that the solicitor renders as a
companies. company secretary in exchange for consideration
should be effected through his/her law practice to
PDR 1989, Chapter 7, paragraph 5(d): avoid circumventing the requirements of the Act, the
Company Secretary SAR, the Legal Profession (Professional Indemnity
Insurance Rules (Cap. 161, R 11, 2002 Rev. Ed. Sing)
and the Society’s Practice Directions. It follows that
of Solicitors offers part-time companies the solicitor should obtain prior approval from his/her
secretarial and directorship services, such law practice if he/she is acting as a company secretary

legal services provided. Consequently, no in his/her capacity as an advocate and solicitor in

salaried employment arises in such a situation exchange for consideration.
to warrant a claim to entitlement of CPF.
In addition, if it is the external corporate secretarial
However, the Council felt that the attention
lawyer for his/her services as a company secretary, the

practising Solicitor who takes on employment

unrelated to his legal practice may well as a “person who, as a principal or on behalf of
transgress his profession another...has power, express or implied, to retain or
employ...a solicitor, a law corporation or a limited
liability law partnership...” for non-contentious
business. For the reasons mentioned above, the

lawyer as a company secretary independently of his/

her law practice.

concurrent and successive, could potentially arise

between the law practice and the external corporate

of his/her general professional ethical obligations,

including rule 28 PCR.

may be precluded from acting against an external

future under rule 31 PCR and the general law. As

a matter of good practice, the law practice should

and/or its clients in the future.

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58 From a professional indemnity angle, the professional

indemnity policy covering the law practice which the
solicitor is in will extend to the solicitor’s services as a
company secretary only if the services are provided by
him/her through, and as part and parcel of, his/her law
practice. It follows that the professional indemnity policy
will not cover the solicitor’s work as a company secretary
if the work is provided outside, or independently, of his/
her law practice.

D. Solicitors Doubling or Acting as Housing Agent

[Formerly RUL/1/1994]

1. It is not only a tradition but an article of faith of the

Bar that the honour and dignity of the profession should
at all times be maintained.

2. In the view of the Council carrying on the business of

a housing agent in tandem with that of a lawyer would
not be compatible.

3. Section 83(2)(i) of the Act, which deals with the

disciplining of members of the Bar, states that a solicitor
may be struck off or suspended for cause if he carries on
by himself or any person in his employment any trade,
business or calling that detracts from the profession of
law or in any way incompatible with it, or is employment
in any such trade, business or calling.

4. The calling of a housing agent, “broke” in common

parlance, would detract from the honour and dignity of
the Bar. The Council is therefore of the opinion that the
business of a housing agent is incompatible with that of
a solicitor.

E. Solicitors Doubling or Acting as Estate Agents

[Formerly PD/2/2010]

1. This Practice Direction takes effect from 16 November

2010.

2. The Council of the Law Society had published: (a) the

Practice Ruling and Direction on Solicitors Doubling
or Acting as Housing Agent in April 1994 (“the 1994
Ruling”); and (b) the Ruling 2 of 2001 on Solicitors
Doubling or Acting as Housing Agent in August 2001
(“the 2001 Ruling”).

3. In view of the enactment of the Estate Agents Act

2010 (“the Act”), this Practice Direction supersedes the
2001 Ruling. The new Practice Direction is set out at
paragraphs 4 to 8 below.

4. In the 1994 Ruling, the Council ruled as follows:

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58 “It is not only a tradition but an article of faith of the Bar

that the honour and dignity of the profession should at
all times be maintained.

In the view of the Council carrying on the business of a

housing agent in tandem with that of a lawyer would not
be compatible.

The provisions of Section 83 of the Legal Profession Act

which deals with the disciplining of members of the Bar
states that an advocate and solicitor may be struck off or
suspended for cause such as:

i) carries on by himself or any person in his employment

any trade, business or calling that detracts from the
profession of law or in any way incompatible with it, or
is employed in any such trade, business or calling. [sub-
section (2), para (i)]

The calling of a housing agent, “broker” in common

parlance, would detract from the honour and dignity of
the Bar. The Council is therefore of the opinion that the
business of a housing agent is incompatible with that of
an advocate and solicitor.”

5. The Council re-considered the 1994 Ruling in 2001

and informed members by the 2001 Ruling that if in the
course of the practice of the solicitor, the opportunity
arose for the solicitor to make an agreement with a
prospective vendor or purchaser that the solicitor would

could secure a purchaser or vendor (as the case might

be), to “broker” a deal in such circumstances would not
necessarily detract from the honour and dignity of the
Bar and the solicitor was not prohibited from doing so
(the “Amended Rule”).

6. The Council is of the view that the Amended Rule

remains applicable after the enactment of the Act, as
section 4 of the Act provides that “[the] Act does not
apply to anything done –

… (b) by a solicitor, in the course of practising his

profession, or by any person employed by him and
acting in furtherance of that course, in introducing to
the client, third persons who wish to acquire or dispose
of a property (whether for remuneration or otherwise),
if the solicitor and any person employed by him do not

“estate agency work” in section 3 …”

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no. Practice Directions Recommended

58 7. Under section 3(1) of the Act, an “estate agent”,

agency work, whether or not he carries on that or any

to section 3(3), means:

“any work done in the course of business for a client or
any work done for or in expectation of any fee (whether
or not in the course of business) for a client —

a) being work done in relation to the introduction to the

client of a third person who wishes to acquire or dispose
of a property, or to the negotiation for the acquisition or
disposition of a property by the client; or

b) being work done, after the introduction to the client

of a third person who wishes to acquire or dispose of
a property or the negotiation for the acquisition or
disposition of a property by the client, in relation to the
acquisition or disposition, as the case may be, of the
property by the client.”

8. The Council is also of the view that as in the 2001

Ruling, the solicitor must nevertheless at all times

Rule:

8.1. where, in addition to securing the purchaser or the

vendor (as the case may be), the solicitor goes further to
act in the conveyancing transaction, the solicitor will not

no longer apply, and the solicitor must comply strictly

with the Legal Profession (Solicitors’ Remuneration)
Order enacted on 1 February 2003; and

8.2. the Amended Rule is not meant to permit and is not

to be read as permitting a solicitor to be an estate agent

law practice. To be an estate agent in tandem with being

a solicitor continues to be prohibited.

[Refer to 2011 Guide P172-174]

59 PDR 1989, Chapter 7, paragraph 6b): Members of the Bar are informed that the Notaries Public
fees payable to notary Public Rules ( came into
operation effective on 1st January 1996. The Notaries
Members of the Bar are informed that the Public (Fees) Rules 1960 are revoked.
Notaries Public Rules came into operation
effective on 1st July 1988. The fees payable to Notary Public are set out in the First
Schedule of the Notaries Public Rules.
The Notaries Public (Fees) Rules 1960 are
revoked.

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60 PDR 1989, Chapter 7, paragraph 8a): Practice training Contracts

Pupils Reading in Chambers
The number of practice trainees that a member might
The Secretary reported that he had received supervise at any time is limited to two.
enquiries from member of the Bar as to whether
there was any restriction on the number of
pupils that a member might take at the same
time. The decision taken by Committee was
that such number should be limited to two.

The Committee reconsidered its decision at the

previous meeting and decided that there should
be no such restriction.

61 PDR 1989, Chapter 7, paragraph 8b): Responsibilities in Supervising Practice trainees

Responsibilities in Supervising Pupils
The Council had been informed of a pupil [as the
The Council was recently been informed of a term was then known] who purported to appear on a
pupil who purported to appear on a watching watching brief for an Insurance Company in a Coroners
brief for an Insurance Company in a Coroners Inquiry. During the Inquiry, the pupil was invited
Inquiry. During the Inquiry, the pupil was on two occasions to ask questions but declined each
invited on two occasions to ask questions but time without informing the Court that he had not yet
declined each time without informing the Court been called to the Bar. The Council wishes to remind
that he had not yet been called to the Bar. The members of their responsibilities in supervising their
Council wishes to remind members of their practice trainees.
responsibilities in supervising their pupils.
The attention of the members of the bar is also drawn
The attention of the members of the bar is also to Section of the Act.

62 PDR 1989, ChAPteR 7, PARAgRAPh instead of the usual form of merely “we have
11(A): SeRviCe of oRiginAting instructions to accept service.”
PRoCeSS on SoLiCitoRS
PD/4/2012: effecting Service of originating
The above matter has received the consideration Process, Court Documents or other Written
of the Bar Committee and it is suggested Communications on a Client of Another
that the prevailing practice in Singapore with Solicitor
respect to service of Writ of Summons and
other documents originating proceedings when 1. This Practice Direction takes effect on 12
a solicitor has instructions to accept service November 2012.
on behalf of a defendant can be improved
upon. The Bar Committee is of the view that 2. This Practice Direction sets out the ethical duties
solicitors when writing to the effect that they
have instructions to accept service, should
state that they “undertake” to accept service proceedings and who is instructed to effect service
and enter an “appearance” instead of the usual of originating process, court documents or other
form of merely “we have instructions to accept
service.”

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62 Where Personal Service of Documents Is Not Allowed

3. If:
3.1. the Solicitor has been in communication with
the Third Party’s Solicitor and such communication
is related to the Client’s actual or contemplated

3.2. the Rules of Court or other applicable law require

the Solicitor to serve the Documents on the Third
Party personally but permit the Solicitor to serve
the Documents on the Third Party’s Solicitor as an

the Solicitor must not serve the Documents on the

Third Party personally unless:

3.3. the Solicitor has enquired with the Third Party’s

Solicitor whether the latter has instructions to accept

and

3 working days (excluding a Saturday, Sunday or public

the parties that the Third Party’s Solicitor has instructions

to accept service of the Documents on behalf of the Third
Party.

Illustrations
a) The Solicitor was involved in settlement negotiations
with the Third Party’s Solicitor in a tenancy dispute.
Subsequently, the Client instructed the Solicitor to effect

Party for the same matter:

b) The Solicitor serves the Writ on the Third Party at

the Third Party’s residential premises without making
any enquiry whether the Third Party’s Solicitor had
instructions to accept service of the Writ on behalf of
the Third Party. The Solicitor is prima facie in breach of
paragraph 3.3 of this Practice Direction.

ii) Before effecting service of the Writ, the Solicitor wrote

to the Third Party’s Solicitor to enquire if the latter had
instructions to accept service of the Writ on behalf of
the Third Party. The Third Party’s Solicitor indicated
that he would be taking the Third Party’s instructions
and would revert shortly on whether he was instructed
to accept service. No reply was received from the Third
Party’s Solicitor after two working days, The Solicitor
then immediately proceeded to serve the Writ personally
on the Third Party without waiting for the reply from the
Third Party’s Solicitor. The Solicitor is prima facie in
breach of paragraph 3.4 of this Practice Direction.

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62 c) The Solicitor was involved in settlement negotiations

with the Third Party’s Solicitor in a tenancy dispute.
Subsequently, the Client instructed the Solicitor to

Third Party for a civil dispute unrelated to the tenancy

dispute. The Solicitor did not enquire whether the
Third Party’s Solicitor had instructions to accept
service of the Writ on behalf of the Third Party. The
Solicitor is prima facie not in breach of paragraph 3.3
of this Practice Direction.

4. Where paragraphs 3.1 and 3.2 apply except that

the Solicitor is not permitted by the Rules of Court
or other applicable law to serve the Documents on
the Third Party’s Solicitor, the Solicitor must inform
the Third Party’s Solicitor in writing that personal
service of the Documents on the Third Party had been
effected, without delay and as soon as possible in the
circumstances, having regard to the nature of the act
to be done.

Ethical Duties in Effecting Personal Service of

Documents
5. In all cases where the Solicitor effects personal
service of the Documents on the Third Party, the
Solicitor must:

5.1. limit communication with the Third Party (which

only such communication as is necessary to effect

5.2. comply with his ethical duties vis-à-vis the Third

Party and the Third Party’s Solicitor under Rules 30,
47, 48 and 53A of the PCR which are reproduced in
the Appendix.

Illustrations
The Solicitor accompanied the Client to serve a
notice to evict on the Third Party, who is the tenant of
the Client’s premises:

a) The Solicitor behaved in a hostile manner towards

the Third Party by using offensive language and
threatening actions. The Solicitor is prima facie in
breach of paragraph 5.1 of this Practice Direction.

b) The Solicitor knows that the Third Party’s Solicitor

is representing the Third Party in this matter and
intends to communicate with the Third Party at

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62 the Client’s premises in accordance with paragraph

5.1 of this Practice Direction. Pursuant to paragraph
5.2 of this Practice Direction, the Solicitor must be
mindful of his additional ethical duties under Rules 30,
47, 48 and 53A of the PCR.

6. For the avoidance of doubt, this Practice Direction

is subject to:

6.6.1.1 any directions of the Court (including

directions that the Documents are to be served on a

prevailing practice directions by the Supreme Court

6.6.1.2 anything to the contrary in any written law,

including the Act and the subsidiary legislation
thereunder, in particular, Rule 48 of the PCR.
63 PDR 1989, Chapter 7, paragraph 12: The Law Society considered a letter enquiring
two-thirds Rule whether in its opinion the English rule of practice and
etiquette known as the “Two-thirds Rule” whereby
The Committee considered a letter enquiring Junior Counsel is paid a fee equivalent to two-thirds
whether in the opinion of the Bar Committee the of that paid to his leader is applicable in Singapore.
English rule of practice and etiquette known as
the “Two-thirds Rule” whereby Junior Counsel The Law Society was not aware of the existence
is paid a fee equivalent to two-thirds of that of such a rule and had never enforced the same in
paid to his leader is applicable in Singapore. Singapore.
The Committee decided that it was not aware
of the existence of such a rule and had never
enforced the same in Singapore.

64 PDR 1989, ChAPteR 7, PARAgRAPh Complaints under Section 85 of the Act

15(A): CoMPLAintS unDeR
SeCtion 82 of the LegAL
PRofeSSion ACt
Solicitors who make complaints or who act for
The attention of member of the Bar is drawn complainants are requested to furnish to the
to complaints addressed to the Law Society Secretariat of the Law Society of Singapore, 1 copy of
of Singapore. In future, solicitors who make their letter of complaint with the relevant enclosures
complaints or who act for complainants are
requested to furnish to the secretary of the Law
Society of Singapore, 25 copies of their letters
of complaint with the relevant enclosures.

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64 PDR 1989, ChAPteR 7, PARAgRAPh

15B): CoMPLAintS
In a previous complaint investigated by the Inquiry
In a complaint recently investigated by the Committee, it was noted that the complaint, under
Inquiry Committee, it was noted that the investigation, was not substantiated. The Council had
complaint, under investigation, was not
substantiated. The Council has ruled that when
be made on substantial grounds and not indulge in
veiled allegations.
made on substantial grounds and not indulge in
veiled allegations
Complaints against advocates and solicitors, which

complaint to be frivolous or vexatious, the Inquiry

Committee may order the solicitor to pay any person

in the proceedings before the Inquiry Committee

or direct that the amount be taxed by the Registrar.
Such costs shall be a debt due from the solicitor to the

65 PDR 1989, Chapter 7, paragraph 17: A. In respect of deaths which have taken place before
estate Duty – Delays in Assessment 1 January 2002, this section will apply.

As a result of representations made to the Society As a result of representations made to the Society by
by a number of Solicitors complaining of delays a number of Solicitors complaining of delays in the

through the President, has had discussions with President, has had discussions with the Commissioner
the Commissioner of Estate Duties with a view of Estate Duties with a view to establishing some
to establishing some form of standard working form of standard working arrangement with the
arrangement with the Commissioner which will Commissioner which will have the effect of
have the effect of expediting assessments of expediting assessments of estate duty and generally
estate duty and generally making matters easier making matters easier for all concerned.
for all concerned.
The following notes for the guidance of members of
The following notes for the guidance of the Bar who are acting in matters involving estate duty
members of the Bar who are acting in matters are issued with the approval of the Commissioner:
involving estate duty are issued with the
approval of the Commissioner:

to be used in cases where the deceased was domiciled

forms, “Form A” to be used in cases where the
deceased was domiciled in Singapore had no
moveable property outside Singapore. “Form
B” to be used in cases where the deceased
was domiciled in Singapore and had moveable
property outside Singapore. Appropriate
documents, accounts, etc. must be annexed.
in Singapore had no moveable property outside
Singapore. “Form B” to be used in cases where
the deceased was domiciled in Singapore and had
moveable property outside Singapore. appropriate
documents, accounts, etc. must be annexed.

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65

This observation form merely requires certain form merely requires certain answers not covered

facilitate the examination of the Estate Duty

are requested to note that they should be answered “to

requested to note that they should be answered
“to the best of his knowledge”. A full and true
account of the assets of the deceased’s estate
will greatly facilitate the Commissioner’s
enquiry, otherwise considerable time may have
to be spent examining the taxpayer’s affairs in
order to discover these.
the best of his knowledge”.
A full and true account of the assets of the deceased’s
estate will greatly facilitate the Commissioner’s
enquiry, otherwise considerable time may have to
be spent examining the taxpayer’s affairs in order to
discover these.

duty in respect of any property, the accountable person

estate duty in respect of any property, the should submit to the Department a form of account
accountable person should submit to the

containing a full and true statement of such the best of his knowledge.

to the best of his knowledge.

real property, the form for “Schedule of Immovable
Property” should be submitted together with the
comprise real property, the form for “Schedule
of Immovable Property” should be submitted

reasons for the delay should be stated as this may affect

the question of penalty and penal interest.
the reasons for the delay should be stated as this
may affect the question of penalty and penal
interest. be made to account as early as possible. If there are

the department may be sought to enable some assets

should be made to account as early as possible. to be realised e.g. by release under section 37 or by

the assistance of the department may be sought which are satisfactory to the Commissioner. Additional
to enable some assets to be realised e.g. by
the incidence of interest to a minimum.
postponement of duty on conditions which are
satisfactory to the Commissioner. Additional

reduce the incidence of interest to a minimum.

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65

assessment by the Commissioner the penal
rate of interest at 12% should not be charged.
It is however not always easy to determine
whether the blame lies with this department or
the taxpayer. Members of the Bar could assist
here by making appropriate representations
where the circumstances warrant that the penal
rate of interest should not be charged. They are
assured that the fullest consideration would be
given to their views by the Commissioner.
the Commissioner the penal rate of interest at 12%
should not be charged. It is however not always
easy to determine whether the blame lies with this
department or the taxpayer. Members of the Bar could
assist here by making appropriate representations
where the circumstances warrant that the penal rate
of interest should not be charged. They are assured
that the fullest consideration would be given to their
views by the Commissioner.

furnished as soon as possible, without waiting for a

furnished as soon as possible, without waiting request from the Department. These include:
for a request from the Department. These
include:–
A list showing the public quotations or broker’s

A list showing the public quotations or broker’s shares at the date of death.

the shares at the date of death.

A schedule of Immovable Property on Form IR. 312
should be submitted in triplicate showing the full
A Schedule of Immovable Property on Form IR. value of each property at the date of death supported if
312 should be submitted in triplicate showing possible by a valuation report made by a professional
the full value of each property at the date of valuer.
death supported if possible by a valuation
report made by a professional valuer.

from the date of death should be furnished together

Statements of bank accounts for the past with explanations for any large withdrawals and
deposits. similarly the savings account pass books
furnished together with explanations for any should be forwarded together with explanations for
large withdrawals and deposits. Similarly any large withdrawals and deposits. A big withdrawal
the savings account pass books should be could represent a gift or other asset created with it.
forwarded together with explanations for similarly a big deposit could relate to an asset not
any large withdrawals and deposits. A big disclosed.
withdrawal could represent a gift or other asset
created with it. Similarly a big deposit could
relate to an asset not disclosed deceased’s current, deposit or savings account as at
the date of death is required.

of the deceased’s current, deposit or savings

account as at the date of death is required.

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no. Practice Directions Recommended

65
A full list of insurance policies should be A full list of insurance policies should be submitted
submitted together with a letter from the together with a letter from the insurance company
insurance company certifying the amount certifying the amount payable.
payable.

A letter from the employer stating the amount due to

A letter from the employer stating the amount the deceased at the date of death.
due to the deceased at the date of death.

A full list should be submitted together with the

A full list should be submitted together with the estimated value.
estimated value.
If the amount is large, a statement from a reputable
If the amount is large, a statement from a jewellery dealer certifying the value of the jewellery at
reputable jewellery dealer certifying the value the date of death.
of the jewellery at the date of death.

A valuation of the shares made by a professional

A valuation of the shares made by a professional accountant together with his basis of calculation should
accountant together with his basis of calculation be furnished. Accounts of the companies concerned
should be furnished. nearest to the date of death should be attached. A letter
from the Company’s Secretary stating the price at
Accounts of the companies concerned nearest which the transaction nearest to the date of death was
to the date of death should be attached. A letter concluded would also assist in this matter.
from the Company’s Secretary stating the price
at which the transaction nearest to the date of
death was concluded would also assist in this A valuation of the deceased’s share made by a
matter. professional accountant together with his basis of
calculation should be furnished. The accounts of the
business for the year up to the date of death and the
A valuation of the deceased’s share made by two years preceding are also required together with
a professional accountant together with his copies of the deceased’s current accounts with the
basis of calculation should be furnished. The
accounts of the business for the year up to
the date of death and the two years preceding
are also required together with copies of the If the deceased was a contributor, a statement should
deceased’s current accounts with the particular be obtained from the board concerning the amount
due.

If the deceased was a contributor, a statement Value of household items such as works of art,
should be obtained from the Board concerning furniture, refrigerator, radio, television, clothings,
the amount due. etc. should be declared. In case of wealthy persons
a valuation made by a registered auctioneer or other

Value of household items such as works of

art, furniture, refrigerator, radio, television,
clothings, etc. should be declared. In case
of wealthy persons a valuation made by a

would be of assistance.

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no. Practice Directions Recommended
65
The date of purchase, model, etc. should be
indicated together with the estimated value
thereof, if possible, supported by a valuation
made by a motor car dealer. The registration
card of each vehicle should also be forwarded.
Bills, vouchers, statements of accounts and Bills,
be attached (See section 23 Estate Duty (allowance is subject to section 27 of the Estate Duty
Members are urged that when enquiries are
received from the Commissioner, they should
attempt as far as possible to answer these with
the assistance of their clients and thee answers
should be as complete as possible rather than
wait for the Comptroller to ask obvious queries.
Solicitors should not act as mere post boxes
between the Commissioners and their clients.
Some queries, like those referred to above, can
reasonably be anticipated and all queries should
be dealt with expeditiously to reduce delays to
a minimum.
209
The date of purchase, model, etc. should be indicated
together with the estimated value thereof, if possible,
supported by a valuation made by a motor car dealer.
The registration card of each vehicle should also be
forwarded.
vouchers, statements of accounts and
Members are urged that when enquiries are received
from the Commissioner, they should attempt as far
as possible to answer these with the assistance of
their clients and thee answers should be as complete
as possible rather than wait for the Comptroller to
ask obvious queries. Solicitors should not act as mere
post boxes between the Commissioners and their
clients. Some queries, like those referred to above,
can reasonably be anticipated and all queries should
be dealt with expeditiously to reduce delays to a
minimum.
B. Subsequent to 1 January 2002, the forms that
who are acting in matters involving estate duty for
deaths, which may have taken place on or between 1
January 2002 and 14 February 2008 [estate duty has
been abolished with effect from 15 February 2008],
can take guidance from Gopalan Raman, Probate
and Administration in Singapore and Malaysia
.
“USE OF FORMS FOR DEATH CASES
After the petition for probate/ letters of administration
in Singapore is granted by court, the Executor or
the forms Either to the Civil Registry, Subordinate
Courts Or to the Commissioner of Estate Duties
File the following forms to the Civil Registry,
Subordinate Courts only when an Estate Duty
Return to the Commissioner of Estate Duties is NOT
Annex B :
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no. Practice Directions Recommended

65 Form SC 1: Statutory Declaration

Form SC 2: Check-List (Deceased died domiciled IN

Form SC 3: Check-List (Deceased died domiciled

Form SC 4: Schedule of Property

Form SC 5: Supplementary Schedule of Property

Property/ Supplementary Schedule of Property

Forms SC 4, 5 and 6 will be annexed to the Grant of

Representation.

Deceased died domiciled in Singapore

File Forms SC 1, SC 2 and SC 4 to Subordinate Courts
after the petition is granted

File Form SC 5 or SC 6 when necessary

Deceased died domiciled outside Singapore

File Forms SC 1, SC 3 and a list of deceased’s property

is granted

*The Executor or Administrator of the Estate should

the Commissioner of Estate Duties in respect of the

following cases:

2. Deaths (where deceased died domiciled in

dwelling-houses in Singapore (not used by any person

wholly or partly for any trade, business, profession or
vocation except as an approval Technopreneur Home

death or

gifts, amount due from others, property (immovable

and unpaid sale proceeds of property (immovable or

of death:

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no. Practice Directions Recommended

65 i. Share in Dwelling-house in Singapore used by

any person wholly or partly for any trade, business,
profession or vocation which was not an approved

ii. Share in HDB Shop-house / Commercial Property

/ Vacant Land in Singapore

iv. Shares in any Private Company / other Unqouoted

Shares (not NTUC shares / New Singapore Shares /

v. Unpaid Sales Proceeds of deceased’s Immovable

Property including dwelling-house (option to
purchase the property exercised by the buyer before

gift within 5 years before death or at any time but the

deceased continued to retain possession or enjoyment
of the property within 5 years before death

i. Share in any Immovable Property (residential or

iii. Shares in any Private Company / other Unqouoted

Shares (not NTUC shares / New Singapore Shares /

years before death:

i. Share in any Immovable Property (residential or

iii. Shares in any Private Company / other Unqouoted

Shares (not NTUC shares / New Singapore Shares /

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no. Practice Directions Recommended

65 3. Deaths (where deceased died domiciled outsider

dwelling-houses in Singapore (not used by any person

wholly or partly for any trade, business, profession or
vocation except as an approved Technopreneur Home

or

Singapore as at the date of death:

i. Dwelling-house used by any person wholly or partly

for any trade, business, profession or vocation which

ii. HDB Shop-house / Commercial Property / Vacant

Land

Penalties will be imposed on the Executor or

Administrator of the Estate who willfully fails to comply

The relevant forms can be downloaded here: http://www.

iras.gov.sg/irasHome/page.aspx?id=772”

(Refer to:

Practice Directions: Applications for grants of probate,

Practice Directions: Applications for dispensation of

Practice Directions: Filing of schedules of property for

non-dutiable estates where death occurred before 15

Practice Directions: Filing of schedule of assets for

and

Singapore and Malaysia (LexisNexis, 2nd Edition,

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66 PDR 1989, Chapter 7, paragraph 18: Members are advised that the tax deduction does
international Law Conferences – tax not apply to all International Law Conferences. The
Deductions Allowable Comptroller of Income Tax has stated that each case
will be examined on its own merits and only expenses
Reference is made to the Society’s Circular incurred for attending approved International Law
dated 3/6/1971 on tax deductions for attending Conferences will be allowable as a deduction under
International Law Conferences which is the Income Tax Act (Cap 134, Rev
annexed hereto. . Members intending to attend any
Law Conference therefore are requested to notify
Members are advised that the deduction does the Secretary in writing to enable him to apply to the
not apply to all International Law Conferences. Commissioner of Inland Revenue for the necessary
The Comptroller of Income Tax has stated that approval prior to their attending the Conference.
each case will be examined on its own merits
and only expenses incurred for attending International Law Conferences:
approved International Law Conferences will “Representations have been made by the Law Society
be allowable as a deduction under the Income of Singapore to the Commissioner of Inland Revenue
Tax Act. Members intending to attend any Law on the question of the allowances and expenses for tax
Conference therefore are requested to notify the purposes in connection with attendance by members
Secretary in writing to enable him to apply to of the Bar at International Law Conferences. It is
the Commissioner of Inland Revenue for the
necessary approval prior to their attending the advised that the reasonable costs and expenses of
Conference. solicitors for attending approved international law
conferences will be allowable as deductions for
International Law Conferences: income tax. Each case, however, will be considered
“Representations have been made by the Law on its own merits and the right is reserved to
Society of Singapore to the Commissioner disallow expenses in any case where the quantum
of Inland Revenue on the question of the is not substantiated to be wholly and exclusively for
allowances and expenses for tax purposes in
connection with attendance by members of Allowance of such expenses will be subject to the
the Bar at International Law Conferences. It is following:–

has advised that the reasonable costs and

expenses of solicitors for attending approved travelling and maintenance of the solicitor himself
international law conferences will be allowable
as deductions for income tax. Each case,
however, will be considered on its own merits
and the right is reserved to disallow expenses in
any case where the quantum is not substantiated

purpose of attending the conferences. conference, deductions would be limited to those

Allowance of such expenses will be subject to
the following:–

of travelling and maintenance of the solicitor

e.g. reciprocal hospitality to other delegates during

it would be inadmissible, e.g. if it were incurred

as part of the process of acquiring some additional

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no. Practice Directions Recommended

66
the conference, deductions would be limited qua practitioner and not qua delegate of some
to those expenses relating solely to the

some satisfactory evidence of cost.”

excluded, e.g. reciprocal hospitality to other

object, it would be inadmissible, e.g. if it were

incurred as part of the process of acquiring

practitioner and not qua delegate of some

produce some satisfactory evidence of cost.”

67 PDR 1989, Chapter 7, paragraph 19: The attention of members of the Bar is drawn to the
Withholding tax on interest provisions of section 45 of the Income Tax Act as
amended by the Income Tax Amendment No. 2 Act
The attention of members of the Bar is drawn to which came into force on the 2nd December, 1975.
the provisions of section 45 of the Income Tax Before that date there were differing views on the
Act as amended by the Income Tax Amendment
No. 2 Act which came into force on the 2nd
December, 1975. Before that date there were that withholding tax on interest was only payable
differing views on the interpretation of section when the interest was actually paid by a resident of
Singapore to a non-resident of Singapore, but the
on interest was only payable when the interest Comptroller takes the view that the liability to deduct
was actually paid by a resident of Singapore to withholding tax on interest has always arisen when
a non-resident of Singapore, but the Comptroller it is due to the non-resident taxpayer even though
takes the view that the liability to deduct it has not been paid. For present purposes, this is
withholding tax on interest has always arisen an academic argument because under the current
when it is due to the non-resident taxpayer provision of section 45 Income Tax Act (Cap
even though it has not been paid. For present interest is now deemed to
purposes, this is an academic argument because have been paid, although it is not actually paid, if it
as now amended, interest is now deemed to have is reinvested, accumulated, capitalised, carried to any
reserve or credited to any account however designed
been paid, although it is not actually paid, if it is
reinvested, accumulated, capitalised, carried to or otherwise dealt with on behalf of the other persons.
any reserve or credited to any account however Where interest is received by a solicitor on a client’s
designed or otherwise dealt with on behalf of the monies and is credited to the client’s account in the
other persons. Where interest is received by a solicitor’s books of the client concerned or reinvested
solicitor on a client’s monies and is credited to on further deposit on behalf of the client a liability now
the client’s account in the solicitor’s books of thearises to make immediate payment of withholding tax
client concerned or reinvested on further deposit within seven days of the relevant transaction in the
on behalf of the client a liability now arises to solicitor’s books in all cases where the client is a non-
make immediate payment of withholding tax resident.
within seven days of the relevant transaction in
the solicitor’s books in all cases where the client
is a non-resident. The attention of members of the Bar is drawn also to
the penalties for breach of these provisions.
The attention of members of the Bar is drawn also
to the penalties for breach of these provisions.

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68 PDR 1989, Chapter 7, paragraph 20: Capital Allowances and Deductions on Law
Capital Allowances on Lawyer’s Library Books

On representations made by the Law Society,

members are informed that the Commissioner
On representations made by the Law Society, the
books of practising lawyers are regarded as Commissioner of Inland Revenue had
‘plant’ and capital allowances are claimable on that law books of practising lawyers are regarded as
them following Munby v Furlong, [1977] 2 All ‘plant’ and capital allowances are claimable on them
ER 953. The rate of annual allowance in respect following Munby v Furlong, [1977] 2 All ER 953.
Such capital allowance can be claimed under section
19 of the Income Tax Act (Cap 134, Rev Ed. 2008.
With regard to periodicals and journals, the Sing) at the rate of 10% or a write-off over three
present practice of recognising them as revenue years under section 19A(1).
expenditures will continue. Expenditure
incurred in purchasing replacement volumes With regard to periodicals and journals, the present
and editions may also be treated as revenue practice of recognising them as revenue expenditures
expenditure provided that the replaced volumes will continue. Expenditure incurred in purchasing
and editions have not been granted capital replacement volumes and editions may also be treated
allowances. as revenue expenditure provided that the replaced
volumes and editions have not been granted capital
PDR 1989, Chapter 7, paragraph 21: allowances.
Deduction from income tax on Purchase
of Law Books Refer to: Sections 19 and 19A of the Income Tax Act.

It was stated that deduction from income tax

was allowed in the case of replacement of law Books
books, but not for the purchase of new law
books. It was stated that deduction from income tax was
allowed in the case of replacement of law books, but
not for the purchase of new law books under section
Income Tax Act (Cap 134, Rev Ed.

not been claimed as capital allowances under sections

69 PDR 1989, Chapter 7, paragraph 27: Members of the Bar are asked to note that as letters
Wills – inquiry if Any Made enquiring whether a deceased person when alive had
made a Will are becoming so frequent, and with a
Members of the Bar are asked to note that as view to saving time, the absence of any replies to
letters enquiring whether a deceased person such enquiries after a reasonable period should be
when alive had made a Will are becoming so taken to mean that the deceased person had not made
frequent, and with a view to saving time, the a Will.
absence of any replies to such enquiries after a
reasonable period should be taken to mean that Wills - Information Re:
the deceased person had not made a will. It is Customary for solicitors who have been instructed
to act in the estate of a deceased person to circulate
Wills - Information Re:
It is Customary for solicitors who have been
instructed to act in the estate of a deceased
Members may place notices on Information on Wills
enquiring whether the deceased made a Will in in the Singapore Law Gazette’s section on notice –
Information on Wills.

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no. Practice Directions Recommended
69 Considerable work is involved in sending out
these letters and the Council of the Law Society
have decided to insert such enquiries in the Law
Society’s circular on the necessary particulars
being furnished by the instructing solicitor. A
nominal fee of $50.00 will be charged for the
service.
70 1989 PDR, Chapter 7, paragraph 28:
trade Marks & Company names
The Registrar does not consult the Trade
Marks Index when considering applications
for a proposed new company name and the
acceptance of a particular name is not an
indication that no trade marks rights exist in
it. Applicants are therefore advised in their
own interests to avoid possible expense and
inconvenience by investigating the possibility
that others may have trade mark rights in the
names – or parts of such names – they require
before applying to the Registry. Searches may
be made at the Registry of Trade Marks and
Patents.”
71 PDR 1989, Chapter 7, paragraph 29: Phone etiquette
etiquette Relating to telephone Calls
The Council has again received complaints that
some members of the Bar do not observe the
rule of Etiquette whereby when a member of
the Bar calls a fellow member on the telephone,
the person making the call should be ready
to receive the person called when that latter
answers. The Council views with regret that
persons who are called should be kept waiting
on the line until the person calling comes on
the line.
It was recognised that this rule need not be
followed in cases where it is know that the
member called may only be reached through
the intermediary of a secretary in addition to
the operator.
[Society’s Note: To place a notice in the
abovementioned section of the Singapore Law
Gazette, please write to the Publications Department
at the Law Society of Singapore with the deceased
payment of S$85.60 per notice made in favour of
“The Law Society of Singapore”. All submissions
must reach the Publications Department by the 5th of
the preceding month of publication.]
The Registrar of Companies does not consult the
relevant Trade Marks Index kept by the Intellectual
when considering
applications for a proposed new company name and
the acceptance of a particular name is not an indication
that no trade marks rights exist in it. Applicants are
therefore advised in their own interests to avoid
possible expense and inconvenience by investigating
the possibility that others may have trade mark rights
in the names – or parts of such names – they require
before applying to the Registry of Companies.
searches may be made at the Registry of Trade Marks
and Patents.”
It is a rule of etiquette that when a solicitor calls
another solicitor on the telephone, the person making
the call should be ready to receive the person called
when the latter answers. Persons who are called
should not be kept waiting on the line until the person
calling comes on the line. However, this rule need
not be followed in cases where it is known that the
member called may only be reached through the
intermediary of a secretary, in addition to the operator.
[Refer to 2011 Guide P71 Paragraph 1]
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no. Practice Directions Recommended

72 PDR 1989, Chapter 7, paragraph 30: Letter dated 7th August 1984 from the Attorney-
Charity Proceedings General’s Chambers, Singapore, which is reproduced
below for the attention of all members of the Bar.
Letter dated 7th August 1984 from the
Attorney-General’s Chambers, Singapore, “Notwithstanding that the Charities Act 1982 has been
which is reproduced below for the attention of in force since 1 January 1983, charity proceedings
all members of the Bar. are still taken in the court without having regard to
[currently section
“Notwithstanding that the Charities Act 1982
has been in force since 1 January 1983, charity which provides that no charity proceedings
proceedings are still taken in the court without relating to a charity shall be entertained or proceeded
with in any court unless the taking of the proceedings
which provides that no charity proceedings is authorised by order of the Commissioner of
relating to a charity shall be entertained or Charities. As a result parties, including the Attorney-
proceeded with in any court unless the taking General, are required to appear before the Court in
of the proceedings is authorised by order of the charity proceedings which obviously could not be
Commissioner of Charities. As a result parties, entertained or proceeded with in the court in view
including the Attorney-General, are required to
appear before the Court in charity proceedings waste of time and expenses to the parties involved in
which obviously could not be entertained or the proceedings.
proceeded with in the court in view of section
2. I am sure you would agree that the situation is
of time and expenses to the parties involved in unsatisfactory and should not be allowed to continue.
the proceedings.
3. I shall therefore be grateful if you would draw
2. I am sure you would agree that the situation the attention of members of your Society to the
is unsatisfactory and should not be allowed to provisions of the Charities Act 1982, especially those
continue. relating to the taking of charity proceedings.”

3. I shall therefore be grateful if you would ATTORNEY-GENERAL’S CHAMBERS

draw the attention of members of your Society
to the provisions of the Charities Act 1982,
especially those relating to the taking of charity
proceedings.”

ATTORNEY-GENERAL’S CHAMBERS

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Practice Directions and Rulings
no. Practice Directions Recommended

73 PDR 1989, Chapter 7, paragraph 32 Members of the bar are informed that the Council has
on Photocopying Charges/telex and ruled that IDD, telex and facsimile expenses can only
facsimile Charges and Chapter 7, be recovered as “disbursements”. Please note that no
paragraph 32(a) on fax Charges surcharge introduced on any of these items is allowed
as a disbursement.
Members of the bar are informed that
the Council has ruled that IDD, telex and The Council feels that there is a need to standardise
facsimile expenses can only be recovered as charges for faxes especially in the case of overseas
“disbursements”. Please note that no surcharge faxes because:
introduced on any of these items is allowed as
a disbursement.
telephone rates applied to the time the IDD line is
The Council feels that there is a need to occupied in making the fax. SingTel’s measurement
standardise charges for faxes especially in the of such time, however, often varies with the sender’s
case of overseas faxes because: estimates.

IDD telephone rates applied to the time the IDD the time the fax is sent.
line is occupied in making the fax. Telecoms
measurement of such time, however, often SingTel’s bill for each calendar month is sent out
varies with the sender’s estimates. about halfway through the following month and
identifying each fax charge in the bill and marrying

with the time the fax is sent. business.

out about halfway through the following month

and identifying each fax charge in the bill and him to do so.

time-consuming business. The Council has, upon the request of members,

reviewed this practice direction and makes the
following recommendations:-

will enable him to do so. (i) For local and overseas faxes:

The Council has, upon the request of members, Black Paper Local Overseas
reviewed this practice direction and makes the and Size Recommended Recommended
following recommendations:- White or Fax Charge Per Fax Charge
Colour Page (i.e. side) Per Page
Faxes (i.e. side)
10 cents per page for all pages. Telecoms
1 Black A4 $0.15 50% of
and SingTel’s
cents for each subsequent page.
White published rate
Fax
At 50% of Telecoms published rate. This rate 2 Colour A4 $1.00
will invariably cover the cost of sending the Fax

amounts as invoiced by SingTel, he/she is always

entitled to do so.
actual amounts as invoiced by Telecoms, he/
she is always entitled to do so.
disbursements.

as disbursements.

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Practice Directions and Rulings
no. Practice Directions Recommended

74 PDR 1989, Chapter 7, paragraph 34: Signing the name of the Law Practice
Signing the firm’s name
Generally, only a practising solicitor may sign
The general rule is that only a practising the name of the law practice in a professional
communication. However, an unauthorised person
name in a professional communication. can sign on behalf of a law practice so long as he or
she does not sign in the name of the law practice. For
instance, there is nothing improper for the manager,
accountant or cashier of a law practice to sign a letter
or document on behalf of the law practice provided
Manager, Accountant or Cashier to sign a letter he or she uses his or her own name and gives his or
her proper designation. This practice extends to the
she uses his/her own name and gives his/her issuance of a law practice’s accounting receipts.
proper designation. This practice extends to
[Refer to 2011 Guide P184 Paragraph 2]

75 PDR 1989, Chapter 7, paragraph In the event of dissolution of a law practice, all
37: transfer of Clients’ Monies on
Dissolution should be refunded or dealt with in accordance with
the instructions of the clients. No member of the
A client in retaining a Firm is entitled to the dissolved law practice is entitled to retain clients’
services of all the members of the Firm and monies without the permission of the clients.
on dissolution may treat the Firm as having
discharged themselves. in the event of
clients’ instructions should be sought regarding such
and all clients’ monies should be refunded or distribution.
dealt with in accordance with the instructions
of the clients. No one member of the dissolved [Refer to 2011 Guide P70 Paragraph 1]
Firm is entitled to retain clients’ monies
without the permission of the clients. Where

clients’ instructions should be sought regarding

the Change and if that is not forthcoming, the
monies should forthwith be refunded to clients
direct.

76 Council’s Ruling 1/2000 1. Members are kindly reminded that under Rule 6 of
the PCR, a solicitor must comply with all directions
1. Members are kindly reminded that under of the Council on professional stationery, signs,
Rule 6 of the PCR, a solicitor must comply with signboards, and nameplates.
all directions of the Council on professional
stationery, signs, signboards, and nameplates. 2. The Council has recently approved the publication

2. The Council has recently approved the name of a Patent Attorney/Patent Agent employed

designation and name of a Patent Attorney/ approved the publication of the names of foreign

The Council had previously approved the international or regional practice.

publication of the names of foreign legal

international or regional practice.

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Annex B :
Practice Directions and Rulings
no. Practice Directions Recommended

77 Council’s Practice Direction 2 of 2004 1. This Practice Direction takes effect on 16 July 2004.
Appointment of a Solicitor or a Person
employed by a Solicitor to Act as Bailiff 2. The Registrar of the Subordinate Courts has informed
under Section 15A of the Subordinate Council of his intention to exercise his power under
Courts Act (Cap. 321) (the “Act”) section 15A of the Subordinate Courts Act (Cap. 321,
2007 Rev. Ed. Sing.) to “authorise a solicitor or a
1. This Practice Direction takes effect on 16 person employed by a solicitor to exercise the powers
July 2004. and perform the duties of a bailiff during such period

2. The Registrar of the Subordinate Courts has

informed Council of his intention to exercise may determine.” (“the Scheme”)
his power under section 15A of the Subordinate
Courts Act to “authorise a solicitor or a person 3. The Registrar has also informed Council that
employed by a solicitor to exercise the powers changes would be made to the Rules of Court and a
and perform the duties of a bailiff during such practice direction would be issued shortly.
period or on such occasion as the Registrar
4. The Council upon careful consideration and
conditions as the Registrar may determine.” deliberation of the issue has passed this practice
(“the Scheme”) direction that members must comply with when
carrying out of the functions as bailiff, if so authorised
3. The Registrar has also informed Council that by the Registrar.
changes would be made to the Rules of Court
and a practice direction would be issued shortly. Note: In this Practice Direction, any reference to
members includes their employees duly authorised by
4. The Council upon careful consideration and the Registrar to carry out the functions as bailiff.
deliberation of the issue has passed this practice
direction that members must comply with when 5. Professional indemnity
carrying out of the functions as bailiff, if so Members are advised that The Law Society of
authorised by the Registrar. Singapore’s Compulsory Professional Insurance
Note: In this Practice Direction, any reference Indemnity Scheme does not cover a member or any
to members includes their employees duly person employed by a law practice in their exercise of
authorised by the Registrar to carry out the the powers and performance of their duties as a bailiff.
functions as bailiff. Members are urged to obtain their own professional
insurance cover for their practices.
5. Professional indemnity
Members are advised that The Law Society 6.
of Singapore’s Compulsory Professional Members should be mindful of their ethical duty
Insurance Indemnity Scheme does not cover not to act as a bailiff under the Act when there is a
a member or any person employed by a law
practice in their exercise of the powers and PCR, in particular Rules 25 to 31 therein. To preserve
performance of their duties as a bailiff. independence of the solicitor, Council has decided
that a member cannot act as a bailiff under section
Members are urged to obtain their own 15A of the Act to execute the judgment of a client of
professional insurance cover for their practices. his practice. Accordingly, any member or staff of the
law practice acting for a judgment creditor cannot be
6. appointed as a bailiff under section 15A to execute the
Members should be mindful of their ethical duty judgment obtained by that judgment creditor.
not to act as a bailiff under the Act when there

drawn to the Legal Profession (Professional

therein.

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Practice Directions and Rulings
no. Practice Directions Recommended

77 To preserve independence of the solicitor, 7.

Council has decided that a member cannot Members authorised to act as a bailiff under section
act as a bailiff under section 15A of the Act to 15A of the Act to execute the judgment of a judgment
execute the judgment of a client of his practice. creditor, should be mindful of their duty to maintain in
Accordingly, any member or staff of the law
practice acting for a judgment creditor cannot and the execution thereof. Members’ attention is
be appointed as a bailiff under section 15A to drawn to Rule 24 of the PCR.
execute the judgment obtained by that judgment
creditor. 8. Costs
Notwithstanding the application of section 15A of the
7. Act and the Rules of Court, members are reminded
Members authorised to act as a bailiff under that contingency fees are expressly prohibited by
section 15A of the Act to execute the judgment section 107 of the Act and Rule 37 of the PCR.
of a judgment creditor, should be mindful
Members should not render any bill, in relation to
information relating to that judgment and the any work done under this Scheme, which amounts
execution thereof. Members’ attention is drawn to gross overcharging that will affect the integrity of
to Rules 23 and 24 of the Legal Profession the profession.

8. Costs
Notwithstanding the application of section 15A
of the Act and the Rules of Court, members are
reminded that contingency fees are expressly
prohibited by section 107 of the Act and Rule
37 of the PCR.
9 . Proceeds of sale
Members are reminded that the proceeds of sale are
not to be paid into their clients’ accounts as these are
All proceeds of sale are to be paid to the Subordinate
Court’s Bailiff’s Account.

Members should not render any bill, in relation

to any work done under this Scheme, which
amounts to gross overcharging that will affect
the integrity of the profession.

9 . Proceeds of sale
Members are reminded that the proceeds of sale
are not to be paid into their clients’ accounts as
these are not clients’ monies or the practice’s

be paid to the Subordinate Court’s Bailiff’s

Account.

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Guidance Notes Which
Have Been Repealed
1. gn/1/2003 - guiDeLineS on PRevention of Money LAunDeRing AnD the
funDing of teRRoRiSt ACtivitieS

intRoDuCtion
1. On 30 September 1998, the Law Society published guidance notes for solicitors, with respect
to certain provisions of the .
2. The events since 1998 have resulted in the enactment of the following laws, in response to
international crime and acts of terrorism:
b) The
(Cap. 65A, 2000 Rev. Ed. Sing) ("SCA"), which replaced the DTA;
c) The Terrorism (Suppression of Financing) Act (Cap. 325, 2003 Rev. Ed. Sing)("TSFA");
d) The United Nations Act (Cap. 339, 2002 Rev. Ed. Sing)and the United Nations (Anti-
Terrorism Measures) Regulations 2001.
3. In the light of these enactments, the Law Society decided to replace the Guidance Notes
published on 30 September 1998, with these Guidelines. These Guidelines are published for
the purpose of drawing attention to the enactments and to the possibility that lawyers may, i
n the provision of their services, inadvertently assist or facilitate criminals or terrorists,
in their activities or cause. It is no longer enough for solicitors to serve their clients or act on i
nstructions in all transactions without making due and appropriate enquiry on the identity
of their client’s and the purpose of transactions where the circumstances require.
4. These Guidelines do not attempt to set out a complete statement of the laws in Singapore
prohibiting money laundering and the funding of terrorists or a comprehensive summary of
the enactments. They merely highlight the salient features of the enactments, and serve to
alert lawyers to situations where appropriate enquiry and prudence is required on their part.
Lawyers are expected to familiarise themselves with the relevant laws.

B. Definition of Money LAunDeRing

“ Money laundering is the process by which criminals attempt to conceal the true origin and
ownership of the proceeds of their criminal activities. If undertaken successfully, it allows them
to maintain control over these proceeds and, ultimately, to provide a legitimate cover for their
source of income.”
(British Bankers Association)

C. thRee StAgeS of Money LAunDeRing

The entire process of money laundering is carried out in 3 stages, in the following order:
i) Placement
This is the physical disposal of proceeds (usually cash) from or for criminal activities. For
instance, a drug trafficker may deposit a large cash down-payment into a lawyer’s client
account to purchase a property. The objective of “placement” is to get the cash into noncash
economy.
ii) Layering
This is the process of separating illicit proceeds from the sources of crime, by creating
complex layers of financial transactions designed to disguise the audit trail, thus providing
the anonymity. For instance, the money launderer client may instruct his bank to pay the
“dirty” money in his account to his lawyer and who, in turn, is instructed to make a series
of payments to various parties overseas, in various jurisdictions and/or in multiple commercial
transactions (e.g. fictitious “export-import” transactions). The objective of “layering” is to

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Have Been Repealed
make the detection of the “dirty” money as difficult as possible, to confuse the audit trail and
to break the link between the criminal and his/her proceeds of crime.
iii) Integration
This final process is to bring back (or integrate) the “dirty” money into the legitimate system as
“clean” or legitimate money (hence having successfully “washed” the money). One way to
do this is for the money laundering client to use his cash-rich account in a bank to buy over
a successful business. The objective is to move the “dirty” money into the legitimate economy
in such a way, that no one suspects its origin. This is the ultimate objective of every money
launderer.

D. oveRvieW of the Anti-Money LAunDeRing LAWS

1. the offences under SCA

The following activities constitute offences under the SCA:

a) the laundering of one’s own criminal proceeds from drug trafficking and Criminal Conduct
(sections 46(1) and 47(1));
b) acquisition of property (which represents proceeds from drug trafficking and Criminal
Conduct) for no or insufficient consideration (sections 46(3) and 47A(3));
c) knowingly assisting to conceal, convert, disguise proceeds from drug trafficking and Criminal
Conduct (sections 46(2) and 47(2)); and
d) knowingly assisting to retain or control proceeds from drug trafficking and Criminal Conduct
by arrangement (sections 43(1) and 44(1)).

Criminal Conduct is defined in the SCA and it includes the offences specified in the 2nd Schedule
of the SCA.

2. Duty to Disclose
Section 39(1) of the SCA imposes a duty on a person who knows or has reasonable grounds to
suspect that any property which represents the proceeds of drug trafficking, or was, or is intended
to be used in connection with drug trafficking, to report his knowledge or suspicion. However,
this rule does not apply to information relating to “items subject to legal privilege”- defined in
Section 35(2) of the SCA. Therefore, a lawyer (including his/her employees) does not commit
an offence under section 39 if he/she fails to make a suspicious transaction report (“STR”) if the
information contains “items subject to legal privilege” (see section 39(4)).

However, if a lawyer decides to make a STR, he/she may do so under pursuant to the knowledge
suspicion or matters referred to in Sections 39(1), 43(1) or 44(1) of the SCA. By Sections 39(6),
43(3) and 44(3), the disclosure shall not be treated as a breach of restriction upon the disclosure
imposed by law, contract or rules of professional conduct, and he/she shall not be liable for any
loss arising out of the disclosure.

If a lawyer relies on his/her legal privilege in not making a STR, he/she must ensure that the
subject matter in question falls within the meaning of “items subject to legal privilege” in section
35(2).

3. tipping off
Section 48(1) of the SCA makes it a criminal offence for any person who knows, or has reasonable
grounds to suspect that an investigation under the SCA, or any subsidiary legislation under the

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Guidance Notes Which
Have Been Repealed
SCA, is being conducted or proposed to be conducted, to make any disclosure to any person
which is likely to prejudice such investigation.

Section 48(2) of the SCA makes it a criminal offence for any person who knows, or has reasonable
grounds to suspect that a disclosure has been made to an authorised officer under the SCA, to
disclose to any person, information or matter which is likely to prejudice any investigation, which
might be conducted following the disclosure to an authorised officer.

However, Section 48 of the SCA does not apply to the disclosure by a solicitor or his employee,
of any information or matter to his client or a representative of his client, in connection with
the giving of advice to the client, or in the course of and for the purpose of the professional
employment of the solicitor, or to any person in contemplation of or in connection with legal
proceedings, and for the purpose of those proceedings.

e. oveRvieW of Anti-teRRioRiSM LAWS

1. Anti-terrorism Laws
The anti-terrorism laws are:

a) The United Nations Act 2001 and the United Nations (Anti-Terrorism Measures) Regulations
2001 ("UN Regulations"); and
b) The Terrorism (Suppression of Financing) Act 2002 ("TSFA");

The UN Act and the UN Regulations were passed to give effect to the Security Council Resolutions
1373 (2001) and 1390 (2002).

2. offences under the tSfA and un Regulations

The offences under the TSFA and UN Regulations include:

a) providing or collecting funds knowing (or having reasonable grounds to believe) that the
funds will be used to commit, or to facilitate the commission of a terrorist act;
b) dealing with property owned or controlled by, or on behalf of a terrorist, or by any entity
controlled by any terrorist;
c) entering into or facilitating a financial transaction, related to a dealing with property referred
to in (b) above;
d) providing financial services or any other related services, in respect of property referred to
in (b) above; and
e) providing funds, economic resources and financial services to Prohibited Persons (i.e.
“terrorists, terrorist entities, and terrorist controlled person”).

3. Duty to Disclose
1) Every person in Singapore and any citizen of Singapore outside Singapore who has (a)
possession, custody or control of any property belonging to a terrorist or a terrorist entity;
or (b) information about any transaction or proposed transaction in respect of any terrorist
property is required to inform the Commissioner of Police immediately – Section 8 of TSFA
and Regulation 10 of the UN Regulations.
2) Every person in Singapore who has information which he knows or believes may be of
material assistance (a) in preventing the commission by another person of a terrorism
financing offence; or (b) in securing the apprehension, prosecution or conviction or another

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Guidance Notes Which
Have Been Repealed
person in Singapore for an offence involving the commission, preparation or instigation
of a terrorism financing offence and who fails to disclose the information immediately to a
police officer, shall be guilty of an offence – Section 10 of TSFA.
3) The TSFA further provided that no criminal or civil proceedings shall lie against a person for
any disclosure made in good faith under Sections 8 or 10 of the TSFA.

f. SuSPiCiouS feAtuReS AnD CiRCuMStAnCeS (“ReD fLAgS”)

1. Red flags
All lawyers need to be aware that the purchase and sale of companies, businesses and properties
may be used as a method of laundering the proceeds of crime, and that the services they provide
may constitute or facilitate a dealing with a terrorist property.

The circumstances set out in this Section F provide a basis for suspicion in the absence of adequate,
satisfactory and credible explanation in response to appropriate enquiry but they do not, in and
of themselves, necessarily constitute a sufficient basis to impute criminal activity on the part of
the client. It simply means that further enquiry is required and where responses are not credible,
or the lawyer's suspicions are not adequately dissolved by the responses, then the lawyer should
not accept instructions or further instructions from the client.

2. Cash Settlements
Settlement by large cash payments.

3. unusual instructions
Where a client has no discernible reason for using the law firm’s service - for example, a client
located in another country, where the service required could be readily obtained at the same or
lower cost, and at equivalent or better standard or who requires services of the law firm, which
the law firm does not hold itself out to be providing .

4. Retention or transfer of Large Sums

Requests to retain large sums for a client, pending instructions in the absence of a proposed
transaction on which the law firm has been engaged to act for the client or requests to serve as a
conduit for the transfer of large sums of money, which is not connected with any transaction on
which the law firm has been engaged to act for the client.

5. the Secretive Client

A client who is reluctant to provide evidence of his identity or where the client is a corporate
entity, evidence of its place of incorporation and the identity of its major shareholders and its
director(s) or officer(s) who instruct the law firm on behalf of the client is not disclosed.

6. Power of Attorney
Where a power of attorney is sought to be provided by the client, in favour of any person, without
any apparent reason.

7. Suspect Personalities
A client is a known or suspected triad member, drug trafficker or terrorist, or where the client has
been introduced to the lawyer by any such persons.

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Guidance Notes Which
Have Been Repealed
8. Suspect transaction
Where the transaction has no apparent commercial justification – for example, a substantial sum
is being paid for an asset, which is clearly worth much less than the amount being paid for it, and
there is no credible reason proffered for such transaction.

g. knoW youR CLient (kyC)

1. kyC
It is important for the lawyer to know the client and his business, in order to avoid inadvertently
assisting or facilitating criminals or terrorists in their activities or cause, in the provision of legal
services.

One of the essential parts of the KYC procedure is to establish the identity of the client. The
identification of the client must be carried out at the beginning, before the solicitor-client
relationship is established. As a general rule, no lawyer should start work on a file before
obtaining evidence of the identity of the potential client. Each law firm must adopt its own
internal procedure to implement this requirement.

i) Individual Clients
The following information should be obtained and verified:
a) full name (including all aliases);
b) date of birth;
c) nationality;
d) identity card number or passport number;
e) residential address;
f) occupation and identity and address of employer or, if self-employed, the name and place
of business.

Where the client does not meet the lawyer in person (for example, where the client instructs
the lawyer from overseas), the lawyer should take appropriate precautions to ensure that the
client's identity and particulars are adequately verified – fax or xerox copies of documents may
be fabricated or altered.

ii) Corporate Clients

It is always in the interest of the lawyer to satisfy himself that the client is, in fact, an entity duly
incorporated under the laws of the jurisdiction, from which it purports to have been incorporated.
The lawyer should also ascertain the identity and particulars of the person, who purports to
instruct him, on behalf of the corporate client, and the authority of such person to do so. Where
the corporate client is not a public or listed company, it would be prudent to ascertain the identity
of the principal shareholder(s) of the corporate client.

iii) Partnerships
The identity of the person(s) who purport to instruct the lawyer on behalf of the partnership,
should be ascertained and verified as well as his/their authority to do so. If they are not partners,
the lawyer should find out the identity of the partners.

iv) trusts
Trusts are convenient vehicles for a variety of purposes, from tax planning, to criminal

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Guidance Notes Which
Have Been Repealed
concealment and money laundering. Therefore, they may be considered as “high risk”.

The lawyer should ascertain the identity and particulars of the trustee, and nature of the trust,
and the identity of the principal beneficiaries of the trust.

Particular care and heightened scrutiny is required when dealing with off-shore trusts, which
are registered in tax haven countries with strict banking secrecy laws, and jurisdictions that are
“black-listed” by the Financial Action Task Force (FATF) as “Non-Co-operating Countries and
Territories” (the list changes from time to time). For the latest list, please refer to http://www1.
oecd.org/fatf/. The FATF is a worldwide body (consisting of 29 country members, as of April
2002, including Singapore) which is responsible for the policing of money laundering activities
around the world.

h. CoMPLiAnCe PRoCeDuReS
1. Procedures
Law firms should adopt adequate procedures which serve to prevent them from inadvertently
assisting or facilitating criminals or terrorists in their activities or cause. They should also
regularly monitor their staff 's compliance with these procedures.

They should in appropriate situations consider whether they should decline to act for the client
or proposed client.

2. Record Retention
Law firms should also retain records which evidence compliance with their procedures. It would
be prudent for lawyers to retain evidence of the enquiries they made, and the responses they
obtained, in relation to matters on which they had suspicions, or to allay their concerns or
suspicions. These would relate not only to the identity of the client or its principal shareholders,
directors or officers but also to the instructions given and the transactions on which the lawyer
had been instructed to act for the client.

2. guidance note 2 of 2003: guidelines for the Appointment and Responsibilities of Assigned
Counsel in Capital Cases

1. introduction
1.1 These Guidelines issued jointly by the Registrar of the Supreme Court and the Council of the
Law Society is to be read together with the PCR. They are intended as a guide to matters,
which specifically relate to the conduct of capital cases assigned by the Registrar; Supreme
Court. These Guidelines take effect from 1 April 2003.
1.2 Where a charge has been reduced from a capital charge to a non-capital charge and an
assignment of Counsel has earlier been made while the charge was capital, the Registrar,
Supreme Court, may, in his discretion, allow the assignment to continue for the purposes of
representing the Accused person in pleading guilty to the reduced charge and mitigation.
Where the Accused person intends to claim trial to the reduced non-capital charge, the
assignment will not be continued.
1.3 Where a case does not warrant assigned Counsel, the Accused person will be invited to apply
for legal representation under the Criminal Legal Assistance Scheme.
1.4 There shall be appointed two categories of assigned Counsel, namely
(a) Leading Counsel
(b) Assisting Counsel

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Guidance Notes Which
Have Been Repealed
2 Assignment
2.1 Generally, all solicitors in practice, who have expressed their willingness to do so to the
Registrar, Supreme Court may be assigned the conduct of capital cases. The assignment of
Counsel may also be extended to proceedings commenced by the Public Prosecutor
against the Accused person under the Corruption, Drug Trafficking and Other Serious
Crimes (Confiscation of Benefits) Act (Cap. 65A, 2000 Rev. Ed. Sing), as well as assist the
prisoner in filing for an Appeal and a Petition for Clemency to the President.
2.2 Where two solicitors represent (one as ‘Leading’ and the other as ‘Assisting’) an Accused
person, their duties and responsibilities shall be discharged jointly, whether both are assigned
or briefed, or one is briefed and the other assigned.
2.3 (a)Leading Counsel are assigned by the Registrar, Supreme Court to a case from a Register of
Leading Counsel to be maintained by the Registrar, Supreme Court.
(b) To be included, in the Register of Leading Counsel, a Counsel should have been in
practice for at least 5 years, and have been involved in at least 3 capital trials (not plead
guilty cases) over that period in time. A Counsel’s previous experience from the Bench or
as a Deputy Public Prosecutor/State Counsel can be taken into account.
2.4 Leading counsel are to propose (subject to Registrar, Supreme Court’s approval) the name
of an Assisting counsel that satisfies the criteria in paragraph 2.5 below. If the Leading Counsel
does not propose his Assisting Counsel, the Registrar, Supreme Court shall assign the Assisting
Counsel from the Register of Assisting Counsel. In order to promote mentoring between the
Leading Counsel and Assisting Counsel, they should not come from the same Law Firm.
2.5 To be included in the Register of Assisting Counsel, a Counsel should have been in practice
for at least 3 years, and have been involved in at least 3 criminal trials (not plead guilty cases)
over that period in time. A Counsel’s previous experience from the Bench or as a Deputy
Public Prosecutor/State Counsel can be taken into account.
2.6 The Leading Counsel and Assisting Counsel shall work as a team and attend together – as far
as is possible - all the meetings with the Accused person, the Deputy Public Prosecutor, and
the Court proceedings, pre-trials, or Preliminary Inquiries, or otherwise.

3 Acceptance of Assignment
3.1 It shall be the duty of a solicitor when accepting any assignment from the Registrar, Supreme
Court to ensure that he has sufficient ability, and a thorough, comprehensive and up-to-date
knowledge of criminal law, procedure and practice, including evidential law. Once an
assignment is accepted, a solicitor shall ensure that he is available to present the Accused
person at all stages of the criminal proceedings.
3.2 The assignment of a Leading Counsel should be done as soon as the Accused person is
charged with a capital offence, and a date for a Preliminary Inquiry has been fixed. Where
there is indication from the prosecution at the very early stage that the charge could be
reduced, the Registrar, Supreme Court may assign an Assisting Counsel to make
representations to the Attorney General’s Chambers on behalf of the Accused person.

4 Responsibilities of Assigned Counsel

4.1 When defending an Accused person, both Leading Counsel and Assisting Counsel shall
endeavour to protect the Accused person from conviction, except by a competent court and
upon legally admissible evidence sufficient to support a conviction for the offence charged.
4.2 Assigned Counsel, with Assisting Counsel, shall:
satisfy himself, if assigned to represent an Accused person or more than one Accused person,
that no conflict of interest is likely to arise, and that he (or they) is (are) prepared to give

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diligent and effective representation at all material times to the client;
carry out a series of interviews with the Accused person to obtain complete instructions
before the commencement of the trial, and keep records of the same;
consider whether any witnesses for the defence are required and, if so, which, and to prepare
them for Trial;
consider whether a Notice of Alibi is required and, if so, submit an appropriate notice within
the prescribed time;
consider whether it shall be appropriate to call expert evidence for the defence and, if so,
notify the Registrar, Supreme Court of the need, and the likely costs, if any;
consider whether any facts can be agreed with the prosecution, and properly admitted in
accordance with his instructions, with a view to saving time and expense at Trial;
consider whether any representations ought to be made to the prosecution and, if so, to make
them within reasonable time;
convey to the Accused person any communication with the Prosecution, and keep records of
the same;
consider, evaluate and promptly convey to the client any offers of a negotiated plea and the
consequences thereof, and leave any such decision to the Accused person, in writing;
ensure that the Accused person is able to follow the Trial and the evidence to enable him to
instruct Counsel further in areas not covered, prior to the Trial proper;
ensure that the Accused person understands the consequences of a conviction;
not discriminate between briefed and assigned Counsel;
not further assign the case to another Counsel, unless with the expressed leave of the Registrar,
Supreme Court.

5 Attendance of Counsel in Court

5.1 Both Leading and Assisting Counsel shall be present throughout the Trial or Appeal, and the
Accused shall never be left unrepresented at any stage of his Trial or Appeal.
5.2 a) Where two solicitors are assigned, neither shall absent himself except for good reason and
only for a short period of time, and then only with the prior permission of the Court and the
consent of the Accused person;
b) Should either Assigned Counsel obtain the consent of the Court and the Accused person,
the other ought to be able to continue with the Trial for that short duration.

6 Appeals
6.1 Assigned Counsel shall not include any grounds of appeal in the Petition of Appeal unless he
considers such grounds properly arguable.

7. Criminal Motions/Petitions of Revision

7.1 Application for Motions or Petitions of Revision should be made where it is proper to do so.

8. Remuneration
8.1 Assigned counsel will be paid an honorarium for their professional services rendered. The
payment of the honorarium is from State funds and is administered by the Registrar, Supreme
Court.
8.2 Claims for an honorarium are to be made on forms provided by the Supreme Court. As
the honorarium claims are processed and paid on the basis of work done, Assigned Counsel
are required to keep a record of time spent in Court, interviews with Accused persons and/
or relevant witness outside the Court, a description of the amount of paperwork done and

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copies of submissions and skeletal arguments tendered in Court.
8.3 Assigned Counsel may seek reimbursement of expenses that have been reasonably incurred.
It is however advisable for counsel to seek approval from the Registrar, Supreme Court before
incurring expenses that is substantial or not normally required.
8.4 In cases where an Assigned Counsel was initially briefed by the Accused person or his family
and has been paid some fees, he must declare to the Registrar, Supreme Court the amount of
fees that he has been paid when submitting his claim for processing.
8.5 Assigned Counsel shall not accept any remuneration or any other form of consideration from
the family or friends of the Accused person for representing the Accused person, except the
honorarium made by the Registrar, Supreme Court.

9. interpreters
9.1 If the Counsel assigned and Accused person do not speak the same language, the services of
an interpreter must be used and the interpreter should certify the minutes to the effect that
there was no communication gap between the Counsel and Accused person.

10. Disclosure of Defence(s)

10.1 Counsel must advise the Accused person of all possible defences, which may reasonably be
raised to the charges framed against him/her. If the Accused person wishes to plead guilty,
despite the defences, signed instructions must be obtained and retained on file, as the
Prosecution is compelled to prove its case in all capital cases even if the Accused person
wishes to plead guilty. Such instructions will apply to cases on appeal when the Accused
person does not wish to pursue the same.

11. non-testimonial evidence

11.1 Counsel shall ensure that the police or prosecution procedures for non-testimonial evidence
(such as identification parades, photo show-ups, specimens of blood, urine and semen,
and scientific tests, and the like) were conducted properly during investigations, otherwise to
challenge such procedures if it is or they are material to the case for the Accused person.

12. Residual Matters

12.1 In the event of a situation not covered by these Guidelines, Counsel should act in the best
interests of the Accused person, at the same time remembering that his paramount obligation
as an officer of the Court is to assist the Court in the administration of justice.

13. Review of Registrar

13.1 The Registrar, Supreme Court may in his discretion, remove any name from the Registers of
Leading and Assisting Counsel.
13.2 The Council of the Law Society of Singapore may write to the Registrar, Supreme Court,
requesting that a name be added or removed from the Register of Leading and Assigned
Counsel and setting out their reasons for the said addition or removal.
13.3 If a Leading Counsel is not satisfied with the work of his Assisting Counsel or is satisfied
that the Assisting Counsel is not competent, or has provided inadequate professional services,
that Leading Counsel may report in writing the matter to the Registrar, Supreme Court, and
request for a change of the Assisting Counsel so long as the same is done within reasonable
time before the hearing of a Trial or an Appeal therefrom or for any other application. The
Assisting Counsel can also inform the Registrar, Supreme Court, if the Leading Counsel has
conducted the case incompetently or has provided inadequate professional services.

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The Registrar, Supreme Court will consider both the interests of the Accused person and the
administration of justice in deciding whether to allow the change requested for. In appropriate
cases, the Registrar, Supreme Court may refer the matter to the Court for a decision.
13.4 Notwithstanding paragraph 13.3, the Registrar, Supreme Court or the Court may discharge
a solicitor from his assignment at any time after taking into account the interests of the
Accused person and the administration of justice.
13.5 The Council of The Law Society of Singapore may appoint a member to observe the trials
where the Accused person is represented by an Assigned Counsel, unless the Court has
ordered that the hearing be in camera.

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1. gn/1/2001 - ethics and information This guidance note takes effect from 1 October 2001
technology and is an attempt to provide members with both
ethical and practice guidance on the use of IT in their
This guidance note takes effect from 1 October practice.
2001 and is an attempt to provide members with
both ethical and practice guidance on the use of introduction
IT in their practice. The advance of technology has impacted on the
practice of law.
introduction
The advance of technology has impacted on the The Law Society’s Ethics Committee (the
practice of law.

The Law Society’s Ethics Committee has reviewed the practice guidelines on ethics and
IT recently issued by jurisdictions such as the United
representatives of the Information Technology States, Canada and England.

guidelines on ethics and IT recently issued by In recognition of the ever evolving nature of
jurisdictions such as the United States, Canada technology and legal practice, the guidelines,
and England. contained herewith, should not be regarded as

In recognition of the ever evolving nature of comments and feedback at any time and, where
technology and legal practice, the guidelines,
contained herewith, should not be regarded as concerns raised.

invites comments and feedback at any time and, This guidance note covers the following topics:

to meet concerns raised.

This guidance note covers the following topics: iv. online referral and introduction schemes.

general
Members are reminded that when considering these
iv. online referral and introduction schemes. guidelines, they must have reference to the current
editions of the Act, the PCR, the PR, SAR and the
general Practice Directions of the Council.
Members are reminded that when considering
these guidelines, they must have reference to Members are also advised to be aware of the laws
the current editions of the Act, the PCR, the PR, against software piracy and not use, in their practices,
any unlicensed software.
the Practice Directions of the Council.
Members are also advised to be aware of the law corporation.
laws against software piracy and not use, in their
practices, any unlicensed software. e-mail

a law corporation. Electronic mail is a communications system. It is

particularly suitable for short communications and
e-mail for the sending of documents that can be printed by
the recipient.
Electronic mail is a communications system. It Members must comply with any relevant directions
is particularly suitable for short communications of the Council about correspondence with regard to
and for the sending of documents that can be the use of e-mail. In particular, e-mails should not
printed by the recipient.
in its correspondence. E-mails should identify the

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1. Members must comply with any relevant

directions of the Council about correspondence
with regard to the use of e-mail. In particular, and this guidance note.
e-mails should not contain particulars that a
Under r. 8 of the PCR, a lawyer must ‘exercise proper
E-mails should identify the sender and his supervision over his employees and other staff. The

proper supervision of all staff over the use of e-mail

in their practice.

the PCR and this guidance note.

is used as a communication system that the system is
Under r. 8 of the PCR, a lawyer must ‘exercise checked regularly for incoming e-mail and e-mails
proper supervision over his employees and other are distributed promptly to recipients. There should

should ensure the proper supervision of all staff

over the use of e-mail in their practice. day or more.

It is also recommended that a record of all outgoing

e-mail is used as a communication system that
the system is checked regularly for incoming
e-mail and e-mails are distributed promptly to electronic means. Finally, it is also recommended
recipients. There should be an automated out- that, as a matter of courtesy to a fellow lawyer,
important or urgent messages, notices or documents

their dispatch.
It is also recommended that a record of all
outgoing and incoming e-mails sent under a
and receiving of private e-mail, giving legal advice
or opinions via e-mail, sending privileged documents
also recommended that, as a matter of courtesy via e-mail and adequate supervision for incoming
to a fellow lawyer, important or urgent messages, and outgoing e-mail.
notices or documents are not sent by e-mail
As e-mails can transmit viruses to or from a law
and maintain anti-virus software to ward against such
sending and receiving of private e-mail, giving risks.
legal advice or opinions via e-mail, sending
privileged documents via e-mail and adequate
supervision for incoming and outgoing e-mail.
Under r. 24 of the PCR, a lawyer must not disclose
As e-mails can transmit viruses to or from a law
of the retainer or contents of documents recording
install and maintain anti-virus software to ward clients’ instructions. Therefore, care must be taken to
against such risks.
protected.

Under r. 24 of the PCR, a lawyer must not e-mail. It is an insecure medium that may be subject
to possible interception by hacking or inadvertent
a result of the retainer or contents of documents disclosure.
recording clients’ instructions. Therefore, care
must be taken to ensure e-mail containing

encrypted e-mail or secured lines.

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no. Practice Directions Recommended

1.
e-mail. It is an insecure medium that may be the secured nature of communication via e-mail,
subject to possible interception by hacking or
inadvertent disclosure. consent of his client on the use of e-mail as a means
of communication.

use of encrypted e-mail or secured lines.

nature of the e-mail message. It is recommended that
the warning be attached to all mail sent so that the
the secured nature of communication via e-mail,
whether to include the warning in each email sent.
consent of his client on the use of e-mail as a
means of communication.
e-mail guidance note is as follows:

may be legally privileged. It is intended solely for

practice to warn unintended recipients of the the person to whom it is addressed. If you are not
the intended recipient, please notify the sender, and
recommended that the warning be attached to please delete the message and any other record of it
from your system immediately.
the burden of considering whether to include the
warning in each email sent. Giving professional undertakings via e-mail

via e-mail, it may not be apparent on the face of the

England’s e-mail guidance note is as follows: e-mail if the purported sender sent the undertaking.

accepting a professional undertaking via e-mail and

may be legally privileged. It is intended solely to take steps to verify that the purported sender had in
for the person to whom it is addressed. If you fact sent the undertaking given via e-mail.
are not the intended recipient, please notify the
sender, and please delete the message and any Practising Law on the internet
other record of it from your system immediately.
The current Act (2009 Rev
Giving professional undertakings via e-mail thereunder do not prohibit a lawyer practising law via

undertaking via e-mail, it may not be apparent on

the face of the e-mail if the purported sender sent practising lawyer to declare the ‘principal and any
the undertaking. other address or addresses at which he practises in
Singapore’. This information is recorded under s.

when accepting a professional undertaking maintained by the Registrar of the Supreme Court
via e-mail and to take steps to verify that the and the Council of the Law Society.
purported sender had in fact sent the undertaking
given via e-mail. Given the terms of s. 25(1)(a)(iv) of the Act, law

may meet their lawyers and where mail and telephone

is not allowed.

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1. Practising Law on the Internet

The PCR do not require you to meet your clients ‘face

thereunder do not prohibit a lawyer practising

website. not meet its client. It is advisable and, at times, may

verify their client’s identity and their legal capacity.

practising lawyer to declare the ‘principal and any
other address or addresses at which he practises In the case of taking instructions from an agent, there
in Singapore’. This information is recorded is an obligation under r. 23 of the PCR for the lawyer
to ensure there is evidence of the agent’s authority
of practitioners maintained by the Registrar of to act on behalf of the client. In the absence of any
the Supreme Court and the Council of the Law evidence, the rule requires the lawyer must ‘within a
Society.
the client’.

have a place of business at which clients may Client care

meet their lawyers and where mail and telephone
entirely online is not allowed.
The PCR do not require you to meet your clients proposals of settlement and positions taken by other
give online advice, there is a possibility that the
takes necessary steps to verify their client’s
identity and their legal capacity.
The requirements of the PCR on the standards of
adequate professional service apply when lawyers
conduct their clients’ businesses on the internet.
Accordingly the clients must receive adequate
information on costs, progress of the case, e-mails
must, with reasonable dispatch, be responded to and
parties explained in a clear manner.
Payment of Legal fees by Credit Card
The Council has approved the use of credit cards for

In the case of taking instructions from an agent,

there is an obligation under r. 23 of the PCR for
the lawyer to ensure there is evidence of the that payment of service charge is not deducted from
agent’s authority to act on behalf of the client. In
the absence of any evidence, the rule requires the be no sharing of fees with an unauthorised person.
lawyer must ‘within a reasonable time thereof, Please refer to the Council’s Practice Direction on the
use of credit cards.

Client care Publicity and s 33 of the Act

The requirements of the PCR on the standards
of adequate professional service apply when
lawyers conduct their clients’ businesses on the
internet. Accordingly the clients must receive
adequate information on costs, progress of the
case, e-mails must, with reasonable dispatch,
be responded to and proposals of settlement and
positions taken by other parties explained in a
clear manner.
Under the PR, publicity conducted through the
internet is subject to the rules that govern publicity
in Singapore.
tool or to provide generic legal information that can
be accessed by the general public or clients of the
realise that it could give rise to attendant obligations
consider appropriate disclaimers.

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no. Practice Directions Recommended

1. Payment of Legal fees by Credit Card Given the further liberalisation of the PR, with the
The Council has approved the use of credit cards
website can be hyperlinked to a client’s or third
party’s website, subject to the general principles
with the Practice Direction of the Council. The described in rr. 6 and 7 of the PR.

If legal advice is given or a document is prepared and

of service charge is not deducted from the law be aware of the terms of s. 33 of the Act. Authorised

sharing of fees with an unauthorised person.

Please refer to the Council’s Practice Direction client requested you to prepare a letter of demand
on the use of credit cards. threatening legal proceedings for a debt owed and
requested the same be dispatched to them via e-mail
Publicity and s 33 of the Act to enable them to forward the same to the debtor via
Under the PR, publicity conducted through e-mail, you should refuse to do so.
the internet is subject to the rules that govern
publicity in Singapore. online Referral and introduction Schemes
Under the Act, it is an offence if a lawyer has ‘tendered
or given or consented to retention, out of any fee
tool or to provide generic legal information that
can be accessed by the general public or clients for having procured the employment in any legal

must realise that it could give rise to attendant (d

employment of himself or any person to whom any
to, therefore, consider appropriate disclaimers. remuneration for obtaining such employment had
been given by him or agreed or promised to be so
Given the further liberalisation of the PR, with e
the amendment of r. 9 on 1 September 2001, a

or third party’s website, subject to the general any person for referring work to them. The
principles described in rr. 6 and 7 of the PR. participation in any internet referral schemes which

If legal advice is given or a document is prepared for legal services referred would be a breach of the
Act.
must be aware of the terms of s. 33 of the Act.
Even if no fees are paid or shared, any participation
in an online introduction service or referral service
example, if your client requested you to prepare carried out in such a way as to ‘unfairly attract work’
a letter of demand threatening legal proceedings
for a debt owed and requested the same be
dispatched to them via e-mail to enable them to
forward the same to the debtor via e-mail, you The Council has also ruled that it is improper for a
should refuse to do so.

ruled that this would be tantamount to “brokering”.

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1. online Referral and introduction Schemes

Under the Act, it is an offence if a lawyer has
‘tendered or given or consented to retention, out
of any fee payable to him for his services, of any

in any legal business of himself or any other

indirectly, procured the employment of himself

or any person to whom any remuneration for
obtaining such employment had been given by
him or agreed or promised to be so given’ (s.

rewarding any person for referring work to them.

The participation in any internet referral schemes

fees paid for legal services referred would be a

breach of the Act.

Even if no fees are paid or shared, any

participation in an online introduction service or
referral service carried out in such a way as to

The Council has also ruled that it is improper for

Council has ruled that this would be tantamount

to “brokering”.

2. gn 2 of 2009 - Replacement on Roll of This Guidance Note takes effect on 20 November

Solicitor who has been Struck off 2009.
This Guidance Note takes effect on 20 November
2009.

name of a solicitor who has been removed from, or

struck off, the roll.
the roll the name of a solicitor who has been
removed from, or struck off, the roll.
the procedure to be complied with for an application
for replacement on the roll. The application is to
for the procedure to be complied with for an be made by originating summons supported by an
application for replacement on the roll. The
application is to be made by originating summons the Society who shall appear before the hearing and
place before the court a report which shall include
summons is to be served on the Society who shall copies of the record of the proceedings leading to the
appear before the hearing and place before the solicitor being struck off the roll and a statement of
court a report which shall include copies of the the facts that have occurred since the solicitor was
record of the proceedings leading to the solicitor removed/struck off the roll which in the opinion of
being struck off the roll and statement of the Council or any member of the Council are relevant
facts that have occurred since the solicitor was to be considered or to be investigated in connection
removed/struck off the roll which in the opinion with the application.
of Council or any member of the Council are
relevant to be considered or to be investigated in
connection with the application.

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2.
information that needs to be disclosed by the
applicant for the purpose of the application and
in order for the court to determine if he is fully
rehabilitated to practice and should be replaced
on the roll as a matter of public interest and
This has led the Court in Kalpanath Singh s/o Ram
, [2009]
SGHC 190, to observe that it was good practice
to make full disclosure of all relevant information
in all future applications for replacement on the
roll. This was to remind the applicant of the need
to furnish all relevant information in his/her
application.
The Council of the Law Society in consultation
with the Attorney-General, sets out in Paragraph on the roll under section 102 of the Act. This is to bring
7 below the information that ought to be disclosed to the attention of the Court information pertaining to
that needs to be disclosed by the applicant for the
purpose of the application and in order for the court
to determine if he is fully rehabilitated to practice and
should be replaced on the roll as a matter of public
This has led the Court in Kalpanath Singh s/o Ram
, [2009] 4
make full disclosure of all relevant information in all
future applications for replacement on the roll. This
was to remind the applicant of the need to furnish all
relevant information in his/her application.
The Council of the Law Society in consultation with
the Attorney-General, sets out in Paragraph 7 below
the information that ought to be disclosed in an

replacement on the roll under section 102 of the Act.

the Act. This is to bring to the attention of the
Court information pertaining to the grounds for
other things, disclosure of the following:

7.1 if there was/were any pending disciplinary or

other things, disclosure of the following:

7.1 if there was/were any pending disciplinary jurisdiction at the time of the removal/striking off and

applicant in any jurisdiction at the time of the

7.2 if there was/were any subsequent disciplinary or
including but not limited to any conviction or

jurisdiction after the removal/striking off and the

7.2 if there was/were any subsequent disciplinary

applicant in any jurisdiction after the removal/ 7.3 if the applicant is an undischarged bankrupt in

but not limited to any conviction or sentence to

7.4 if the applicant has entered into a composition
with his/her creditors or a deed of arrangement for
7.3 if the applicant is an undischarged bankrupt

7.5 if the applicant has one or more outstanding

7.4 if the applicant has entered into a composition judgments against him/her in any jurisdiction
with his/her creditors or a deed of arrangement for amounting in the aggregate to $100,000 or more
which he/she has been unable to satisfy within 6
and

7.5 if the applicant has one or more outstanding 7.6 if the applicant has been found under section 7
judgments against him/her in any jurisdiction of the Mental Disorders and Treatment Act (Cap 178,
amounting in the aggregate to $100,000 or more 1985 Rev. Ed. Sing
which he/she has been unable to satisfy within 6

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2. including the Mental Capacity Act 2008 (Cap. 177A,

and 2010 Rev. Ed. Sing
incapable of managing himself/herself and/or his/her
7.6 if the applicant has been found under section
7 of the Mental Disorders and Treatment Act

including the Mental Capacity Act 2008 (Act 2 of practice and rehabilitation are known to the applicant

and 7.8 if the applicant is incapacitated by illness or

accident or physical or mental condition which
7.7 if the referees opining to the applicant’s is relevant to his/her capacity to attend to his /her

7.9 the period that has transpired between the date

7.8 if the applicant is incapacitated by illness or the applicant ceased practice to the date of the
accident or physical or mental condition which is application.
relevant to his/her capacity to attend to his /her
7.10 if the applicant’s right to practice in any

7.9 the period that has transpired between the

date the applicant ceased practice to the date of
the application.

7.10 if the applicant’s right to practice in any

3. gn/1/2010 - Application for Practising This Guidance Note takes effect on 1 February 2010.

Applies This Guidance Note sets out the procedure to be

This Guidance Note takes effect on 1 February when section 25A of the Act applies.
2010.

This Guidance Note sets out the procedure to

be followed in an application for a practising “This section shall apply to any solicitor –

Whose suspension from practice has expired;

Who has been discharged from bankruptcy;

“This section shall apply to any solicitor –
Whose suspension from practice has expired;
Who has been discharged from bankruptcy;
Who has been sentenced to a term of imprisonment
in any civil or criminal proceedings in Singapore or
elsewhere;

Who has been sentenced to a term of imprisonment Who has been convicted of an offence involving
in any civil or criminal proceedings in Singapore dishonesty or fraud;
or elsewhere;
Who has been convicted of an offence in relation to
Who has been convicted of an offence involving his conduct in his practice of law;
dishonesty or fraud;
Who has been found guilty of misconduct in any other
Who has been convicted of an offence in relation professional capacity;
to his conduct in his practice of law;

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no. Practice Directions Recommended

3. Who has been found guilty of misconduct in any

other professional capacity; section 25C to be impaired by reason of his physical
or mental condition, or who, having been ordered by
a Judge to submit to a medical examination under
under section 25C to be impaired by reason of section 25C to be conducted within such period as
his physical or mental condition, or who, having the Judge may specify in the order, fails to do so;
been ordered by a Judge to submit to a medical
examination under section 25C to be conducted Whom the Attorney-General or the Council is
within such period as the Judge may specify in
the order, fails to do so; the solicitor’s physical or mental condition, to such

Whom the Attorney-General or the Council is

Whom the Attorney-General or the Council is
made under section 72”.
or by the solicitor’s physical or mental condition,
to such extent as to be unable to attend to his Where a solicitor to whom section 25A of the Act
practice; or applies, makes an application for a practising
Whom the Attorney-General or the Council is General or the Council may request the Registrar,

rules made under section 72”.

Where a solicitor to whom section 25A of the conditions as the Attorney-General or the Council
Act applies, makes an application for a practising may specify.

Attorney-General or the Council may request the A practice year is the period from 1st April in any
calendar tear to 31st March in the next ensuing
calendar year. Pursuant to rule 3 of the Legal
(Cap.
subject to such conditions as the Attorney- 161, R 6, 2010 Rev. Ed. Sing), an application for a
General or the Council may specify.
be submitted only from 1st March (preceding that
A practice year is the period from 1st April in any
calendar tear to 31st March in the next ensuing
calendar year. Pursuant to rule 3 of the Legal
, an

of a practice year may be submitted only from 1st to the Society must be accompanied by payment
of the annual subscription and contribution to the

When section 25A of the Act applies, the Council

will, upon receipt of the application for approval to
submitted to the Society must be accompanied
by payment of the annual subscription and
contribution to the Compensation Fund, and the The Society will write to the Attorney-General’s
Chambers to enquire if they intend to make an

The Society will subsequently write to inform the

Registrar whether the Council or the Attorney-
General’s Chambers will be making an application

written to inform the Registrar of the position of the

Council and the Attorney-General’s Chambers.

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 Annex D :
Guidance Notes Which
no. Practice Directions Recommended

3. When section 25A of the Act applies, the

Council will, upon receipt of the application for
of the practice year, a solicitor to whom section
application to the Registrar pursuant to section 25A of the Act applies, is to submit to the Society
a ‘Notice of Intention to Apply for a Practising
Attorney-General’s Chambers to enquire if they
intend to make an application pursuant to section

write to inform the Registrar whether the Council the ‘Notice of Intention to Apply for a Practising
or the Attorney-General’s Chambers will be can be assessed from the Law
Society’s website at http://www.lawsociety.org.sg/
the Act. The solicitor concerned may proceed to forMembers/ResourceCentre/RunningYourPractice/

only after the Society has written to inform the aspx.

Registrar of the position of the Council and the
Attorney-General’s Chambers. The solicitor concerned will still be required to
submit to the Society, from 1st March (preceding the

of the practice year, a solicitor to whom section of the ‘Notice of Intention to Apply for a Practising
25A of the Act applies, is to submit to the Society
a ‘Notice of Intention to Apply for a Practising
write to the Attorney-General’s Chambers to enquire
if they intend to make an application pursuant to

the ‘Notice of Intention to Apply for a Practising

The solicitor concerned will still be required to

submit to the Society, from 1st March (preceding

upon receipt of the ‘Notice of Intention to Apply

Act and the Society will write to the Attorney-

General’s Chambers to enquire if they intend to

of the Act.

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T: +65 6538 2500 F: +65 6533 5700
www.lawsociety.org.sg

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