Q:My bank proposes to destroy original paid client account cheques and to keep digital images instead.

Is this permissible?

A:A recent change to the accounts rules now means that banks that are holding original paid client account cheques on behalf of solicitors can destroy those cheques.

They can do this provided they take a digital image of the front and back of each cheque in black and white, and agree to hold such images for at least two years.

They must agree to produce copies of the digital images when requested by the solicitor, the solicitor's reporting accountant, or the Law Society together with a certificate of verification signed by a bank official.

A certificate of verification would not be needed by the reporting accountant, but might be requested by the Law Society in an investigation.

Alternatively, solicitors may take and keep their own digital images of paid cheques.

Note that microfilmed copies of paid cheques are not acceptable.

This change to rule 32(10) of the accounts rules took effect on 17 March 2004.

An accountant preparing a report for an accounting period which includes 17 March 2004, would not qualify the report if only digital images had been kept for that period.

The amendment rules can be accessed on the Law Society's Web site.

Visit: www.lawsociety.

org.uk/dcs/pdf/professional_sar98amendments2.pdf.

Copies are also available from the Law Society's professional ethics department.

The professional ethics lines are open for general enquiries between 11am and 1pm and 2pm and 4pm.

Note that the lines are less busy in the afternoon.

Professional ethics takes emergency calls outside these hours, tel: 0870 606 2577; post: Professional Ethics Division, Ipsley Court, Berrington Close, Redditch, Worcestershire, B98 0TD, DX 19114 Redditch, Fax No 0207 320 5897.

Question of ethics is compiled by the Law Society's professional ethics guidance team.

Send questions for publication to Austin O'Malley, the Law Society, Ipsley Court, Berrington Close, Redditch B98 0TD; DX 19114 Redditch; tel: 020 7242 1222