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There are different types of client account. It is often said that an agent needs to have a non-designated client account or, indeed, a designated client account.
The banks are audited on an annual basis, and rightly so, but can you imagine them coming to account holders and saying, “We want to audit how you are managing your account as an individual.
I do not know whether Mary Fee may have been getting at whether, in deciding whether to prosecute in the first place, we take into account the fact that a child did not realise, or took no account of, the consequences.