Accounts rules and fees 35 Accounts rules. (1) The Council shall, subject to section 34(2) and (3), make rules (in this Act referred to as “accounts rules” )— (a) as to the opening and keeping by solicitors and incorporated practices authorised legal businesses of accounts and deposits at the banks specified in subsection (2) or with a building society for moneys not belonging to them received by them in the course of their practice, or in connection with, their provision of legal services; (b) as to the opening and keeping by solicitors and incorporated practices authorised legal businesses of— (i) a deposit or share account with a building society, or (ii) an account showing sums on loan to a local authority being in either case for a client whose name is specified in the title of the account; (c) as to the keeping by solicitors and incorporated practices authorised legal businesses of books and accounts containing particulars and information as to money not belonging to them received, held or paid by them in the course of their practice, or in connection with, their provision of legal services; to the action which the Council may take to enable them to ascertain whether or not (d) as the rules are being complied with; and (da) as to which solicitor is (or solicitors are) responsible for ensuring compliance with the rules made under this section on behalf of an authorised legal business, and (e) as to the recovery from solicitors or authorised legal businesses of fees and other costs incurred by the Council in ascertaining whether or not a solicitor who an authorised legal business which has failed to comply with the accounts rules has remedied that failure and is complying with the rules. (2) The banks mentioned in paragraph (a) of subsection (1) are— (a) the Bank of England; (c) the National Savings Bank; (e) a person (other than a building society) who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits; (ea) an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to the Financial Services and Markets Act 2000 which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to accept deposits; and the rules may specify the location of the banks’ or companies’ branches at which the accounts are to be kept. (2A) Paragraphs (e) and (ea) of subsection (2) must be read with— (a) section 22 of the Financial Services and Markets Act 2000; (b) any relevant order under that section; and (c) Schedule 2 to that Act. (3) If any solicitor fails to comply with any rule made under this section that failure may be treated as professional misconduct or as unsatisfactory professional conduct. (4) Rules made under this section shall not apply to a solicitor— (a) who is in employment as solicitor to a Minister of the Crown or a Government Department or as an assistant or officer appointed to act under the direction of such solicitor; or (b) who is in employment to which Part V of the Legal Aid (Scotland) Act 1986 applies; (c) who is in employment in an office connected with the administration of a local authority or a statutory undertaking or a designated body to which he has been appointed by the authority or the statutory undertakers or the persons responsible for the management of that body by reason of his being a solicitor, so far as regards monies received, held or paid by him in the course of that employment.