وهؤلاء الأشخاص ملـزمون بمسك الدفاتر والحسابات بما تمليـه الضرورة لتوضيح ما يتعلق بمؤسسته والتمييز بين الأموال الواردة من عملائـه أو على حساب عملائـه والأموال الواردة أو المدفوعة من الحساب.
These persons have an obligation to keep books and accounts as may be necessary to show and distinguish in connection with his business, moneys received from or on account of his clients and the monies received and paid out on account.