UDSM-FoL Tenga & Mwaikusa, LW 404-2003/4

PROFESSIONAL ETHICS: OFFICE MANAGEMENT AND ACCOUNTING (LW 404)

1.0 OUTLINE FOR LEGAL ETHICS AND PROFESSIONAL RESPONSIBILITY A. Background to the Legal Profession A.1 History A.2 Role and Function of the Legal Profession (Chpt. 3, Twaib) A.3 Supply of Legal Services & Legal Aid (Chpt. 4, Twaib & FILMUP Report) A.4 Legal Education & the Qualifying process (Chpt. 5 Twaib.) A.5 The Organization of the Legal Professions and Its Services (Chpt. 6 Twaib) A.6 The Legal Profession in Zanzibar (Chpt. 8, Twaib). Legal Ethics and Professional Responsibility (Chpt. 7 Twaib; and Hutchinson Generally) B.1 Legal Practice: The Ethical Dimension 1.1 The Qualifying Process 1.2 The Test of Moral Character 1.3 Competence and Malpractice 1.4 Unauthorized Practice 1.5 The Lawyer as a Citizen B.2 Delivery of Professional Legal Services: Ethics 2.1 Dealing with Clients Acceptance and Withdrawal of Instructions Remuneration (Part VI of the Advocates Ordinance and Rules thereunder) Legal Aid Touting and Advertising 2.2 Duty to Clients General Duty of Partisanship Obligations Loyalty - Candour - Pro-Activity - Confidentiality Duty to Court and the Profession (S.66 of the Advocates Ordinance) Duty to Others and the Public

B.

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2.3

Confidentiality Lawyer Client Privilege Litigation Privilege General duty of Confidentiality Scope and Limits Waiver and Disclosure Conflicts of Interest Lawyers Own Interest Multiple Clients Former Clients Interests Third Parties Interests

2.4

B.3

Criminal Lawyers and Clients 3.1 The Criminal Lawyer: Duty and Limits 3.2 Making a Defence 3.3 The Problem of Perjury The Discipline 4.1 4.2 4.3 Mechanisms The Advocates Committee Other Statutory and Civil Law Remedies The Peer Mechanisms The Law Society Informal Mechanisms The Courts

B.4

4.4 C. Special Cases C.1 C.2 C.3 C.4 C.5 Proposals for D.1 D.2 D.3

Corporate Lawyers Poverty or Bare Foot Lawyers State Attorneys Alternative Dispute Resolution The Judiciary and Judicial Ethics Reform The FILMUP Report The Change of Curriculum in the Faculty of Law The Future Trends

D.

References for Professional Ethics Twaib, Fauz The Legal Profession in Tanzania (Bayreuth African Studies 46, DUP-Dar es Salaam, 1997) URT (1996) Financial and Legal Management Upgrading Project (FILMUP): Legal Sector Report, pp. 62-71.

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Others:- Literature Harvey, W.B. (1975) Introduction to the Legal System E.A. (E.A.C.B. DSM) Shivji, I.G. (1972) From the Analysis of Forms to the Exposition of Substance: The Tasks of a Lawyer Intellectual 4 EALR p. 1 Rwelamira, M. (1981) The Tanzania Legal Profession in Dias, Clarence J., Luckham R, Lynch, D.O. and Paul, J.C. (eds) Lawyers in the Third World: Comparative and Developmental Perspectives (Uppsala: Scandinavian Institute of African Studies) pp 204. URT (1977) The Report of the Judicial System Review Commission (called the Msekwa Report) Dar es Salaam, Government Printer. Recommending abolition of private legal practices (Recommendation # 29 at p. 313) URT (195) Legal Task Force FILMUP (1995): Legal Sector Report. Hutchinson, Allan C. Legal Ethics and Professional Responsibility in Canada (1999). Note: Outline adapted for this Course. Tanganyika Law Society: Rules of Professional Conduct and Etiquette (Mkuki na Nyota Publishers, Dar es Salaam) Statutes: A. Tanzania Mainland Principal Legislation Advocates Ordinance 1954, Cap. 341 (as amended in 1957, 1963, 1969 and 1990). Proposed The Advocates Act 2003 Notaries Public and Commissioner for Oaths Act, 1964, Cap. 12 Tanganyika Law Society Ordinance, Cap. 344. (Proposed Amendments 2003) Oaths (Judicial Proceedings) and Statutory Declaration Act, 1966 Legal Aid (Criminal Proceedings) Act, 1966 Business Licensing Act, 1972 Business Names (Registration) Ordinance, Cap. 213

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Companies Ordinance, Cap. 212 The Law of Contract Ordinance, 1961 Appellate Jurisdiction Act, 1979 Construction of the United Republic of Tanzania, 1977 Constitution (Consequential, Transitional and Temporary Provisions) Act, 984 Tables of the Acts of Parliament of the Republic of Tanganyika and the United Republic of Tanzania, 1961 to 1965 Tanzania Court of Appeal Rules, 1979, G.N. 102 of 1979 United Republic (Declaration of Name) Act, 1964

Subsidiary Legislation (Tanzania Mainland) Advocates (Accounts Regulations), 1956 Advocates (Disciplinary Proceedings) Rules Advocates (Disciplinary) Rules, G.N. No. 135 of 1955 Advocates (Professional Requirements) Regulations, 1963 Advocates Ordinance (Application of Section 3 to the Tanzania Legal Corporation) Order, 1971 Advocates Remuneration and Taxation of Costs Rules, 1991 Courts (Prevention of Touting) Rules, G.N. No. 239 of 1946 Primary Courts (Civil Procedure) Rules, 1964 Primary Courts (Evidence) Regulations, G.N. No. 22 of 1964 Rules of Professional Conduct and Etiquette of the Tanganyika Law Society Tanzania Legal Corporation (Establishment) Order, 1970 B. Zanzibar Principal Legislation Advocates Remuneration Ordinance, Chapter 10 of the Revised Laws Civil Procedure Decree, Chapter 8 of the Revised Laws Constitution of the State of Zanzibar, 1963 Constitution of Zanzibar, 1979 Constitution of Zanzibar, 1984 Courts Decree, 1923 Evidence Decree, Chapter 17 of the Revised Laws Existing Laws Decree, 1964, Presidential Decree No. 1 of 1964 High Court Act, 1985 High Court Decree, of 1964

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Kadhis Court Act, 1985 Legal Instruments (Restriction on Preparation) Ordinance, Chapter 11 of the Revised Laws Legal Practitioners Decree, Chapter 28 of the Revised Laws Magistrates Court Act, No. 3 of 1985 Notaries Public Decree, Chapter 29 of the Revised Laws People Courts Decree, 1969 Supreme Council Decree, 1970 Tanganyika (Constitution) Order in Council, 1961, S.I. 1961 No. 2274 Tanganyika Independence Act, 1961, 10 & 11 Eliz. 2 c.l. Trade Disputes (Arbitration and Settlement) Decree, Chapter 1971

Subsidiary Legislation (Zanzibar) Advocates Remuneration and Taxation of Costs Rules (Zanzibar) Courts (Prevention of Touting) Rules, Chapter 3 of the Laws (subsidiary (Zanzibar) Zanzibar Order in Council of 1884 Zanzibar Order in Council, 1924 Zanzibar Treaty of 1896

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2.0

OUTLINE FOR OFFICE MANAGEMENT E. Introduction E.1 The initial feasibility of the business E.2 Identifying a suitable name E.3 Getting the Partners together F. Legal Formalities F.1 Name Search F.2 Memorandum and Articles of Association/Partnership Deed F.3 Certificate of Incorporation/Compliance/Practicing Certificate F.4 Opening the Tax File F.5 Business License Tax Clearance F.6 TIN Registration F.7 VAT Registration F.8 Business License F.9 Registering with the relevant bodies 9.1 NSSF 9.2 Skills and Development Levy 9.3 Local Government 9.4 Immigration for the permits How to Set up the Office G.1 Location of the Office G.2 Essentials of Office Layout (Dcor, Furniture, Layout etc) G.3 The Filing System G.4 The Paperless office: Uses and Abuses of Information Technology G.5 The Library Case Law, Statutes, the Internet, Books, etc. G.6 Some live examples Administration H.1 The Theory of Transparency H.2 Everybody responsible for everything vs. Specific responsibilities H.3 Clearly laid down manuals H.4 Regular monitoring and updating of the procedures H.5 Some live examples Client I.1 I.2 I.3 I.4 I.5 Service The importance of it How to go about serving a Client How to win back a dissatisfied client Regular monitoring Creating adequate data bases

G.

H.

I.

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J.

The Importance of Performance Evaluation J.1 The importance of it J.2 How it is done J.3 How to take corrective action J.4 The carrot and stick theory J.5 The art of motivation J.6 Live examples Cash Flows and MIS K.1 What are they? K.2 The Importance K.3 How to go about K.4 How to take corrective action K.5 The extent of data sharing Conclusion L.1 The importance of Office Management L.2 Question and Answers

K.

L.

Reference for Office Management Statutes Law of Contract Ordinance (on Partnership and Agency) The Advocates Ordinance The Tanganyika Law Society Ordinance Code of Conduct: Tanganyika Law Society Books: Twaib Chpt. 5 Batanyita, W.A. Establishing and Managing a Law Firm Paper presented to the Half AGM of TLS, Bagamoyo, on 9th August, 2002

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3.0

OUTLINE FOR ESSENTIALS OF ACCOUNTING M. Introduction M.1 History M.2 Why Accounting M.3 Branches of Accounting N. Principles of Accounting N.1 Principles of Accounting N.2 Golden rules N.3 Concepts of Double Entry N.4 Practical on the Double Entry N.5 Concept of Postings N.6 Concept of Ledgers Final Accounts O.1 Trial Balance O.2 Profit & Loss Account O.3 Balance Sheet O.4 How to read the Financial Reports Management Information Systems (MIS) P.1 What is MIS P.2 What is included in MIS P.3 Bank Reconciliation Statements P.4 How to read the Final Accounts P.5 Critically evaluating Financial Reports Managing Clients Accounts Q.1 Clients Account vis--vis Advocates Account Q.2 Legal Requirements Conclusion R.1 Limitation of Financial Accounting R.2 Solutions R.3 Status of the accounting profession today: Challenges and what the future holds for them

O.

P.

Q.

R.

Reference for Accounting: Statutes: Books:

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4.0

Class: Lecturers

Prof. J. T. Mwaikusa Dr. R.W. Tenga (Coordinator) Special Lecturer on OM and AC Mr. Sree Kumar (Partner Tanna & Somaiya, Auditors; MD Unique Financial Services); Special Lecturers - Introduction to LP in Tz: Dr Fauz Twaib (Partner-Ismail & Co, Advocates); On relevance of ethical dimensions Dr. W.B.L. Kapinga (Partner - Mkono & Company, Advocates; and Former Dean, Faculty of Law). Others to be sourced on issue to issue basis whenever possible or desirable. Fourth Years Law Students

Students

September, 2003

Dr. R.W. Tenga Coordinator

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Appendix 1 LIST OF HANDOUTS A. Professional Ethics Handout # 1: Chpt. 1, Twaib Background to the Legal Profession in Tanzania. Handout # 2: FILMUP: Legal Sector Report (URT): The Legal Profession pp. 62-71. Handout # 3: Tanganyika Law Society (TLS): Rules of Professional Conduct and Etiquette. Handout # 4: The Legal Practitioners Decree, Cap. 28 (ZNZ) Subsidiary: The Legal Practitioner Rules, GN 166 of 1923 The Advocates Remuneration and Taxation of Costs Rules, GN 102 of 150 Handout # 5: Notaries Public Decree, Cap. 29 (ZNZ) Handout # 6: Chpt. 2 Twaib The Concept of Justice and the Underlying Principles of the Professional System pp 3-72 Handout # 7: Chpt. 3 Twaib The Role and Function of the Legal Profession Handout # 8: The Advocates Ordinance, Cap. 341 (WP by Law Associates) Handout # 9: The Advocates Ordinance Cap. 341 Subsidiary Legislation The Advocates (Disciplinary) Rules, 1955 (GN # 135/1955) The Advocates (Reciprocal Enforcement of Suspensions and Striking Off) Order, 1955 (GN # 332 & 436 of 1955) The Advocates (Admission and Practicing Certificate) Regulation, 1955 (GN # 121/1955)

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Advocates (Accounts) Regulations, 1956 (GN # 207/1956) The Advocates (Professional Requirements) Regulations, 1963 (GN # 395 of 1963)

Handout # 10: Advocates Remuneration and Taxation of Costs Rules of 1991 (GN # 515 of 1991) Handout # 11: LW 404 Chpt. 6 - Twaib The Organization of the Legal Profession & Its Services Handout # 12: Law 404 Chpt. 7 - Twaib Professional Conduct Ethics and Discipline Handout # 13: LW 404 Establishing and Managing a Law Firm (A small Business Entity) By W.A. Batanyita, Paper presented to TLS half AGM, August,2002, Bagamoyo, Tanzania. Handout # 14: LW 404 Misc. Amendments to the Advocates Ordinance Handout # 15: LW 404 Tanganyika Law Society Ordinance, Cap. 344 Handout # 16: LW 404 Hutchinson, Allan C. Traditional Accounts: Content and Criticism in Legal Ethics and Professional Responsibility (Canada, 1999) Chpt.2 Handout # 17: LW 404 NBC v. Nabro Ltd & Meeda Reuben Naburi (HC) Commercial Case No. 44 of 2001, Ruling per Kalegeya, J. (4th Dec. 2002) Handout # 18: LW 404 Re a Firm of Solicitors (1992) 1 All ER 353 (CA, UK).

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