By the Practitioner Support Unit of the Attorneys Fidelity Fund
More often than not, legal practitioners outsource their accounting duties to qualified accountants or bookkeepers. Reasons for the outsourcing will, for obvious reasons, differ from one legal practitioner to another. Reasons range from an inability to prepare and/or balance books, to the need by the legal practitioner to focus on their area of expertise.
The original article is here: https://www.derebus.org.za/who-is-responsible-for-accounting-records/