**Art. 2 : Ordinance of the High Court on Accounting and Cash Management in Notarial Matters (Accounting Ordinance)**

The Notariats and the Notariate Inspectorate are independent accounting offices.

**Accounting offices**

1 The accounts of the individual notary offices and the Notary Accounting

Inspectorate shall be managed through a unified accounting software system.

2 The accounting results of the notary offices and the Notary Inspectorate

shall be compiled by the Notary Inspectorate for the attention of the Cantonal

Council in a consolidated account.

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II. Chart of Accounts

The Notarial Inspectorate creates a chart of accounts for the notarial system

detailed chart of accounts within the framework of the specifications of the Finance Directorate.

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242.26

III. Payment Transactions

Accounting Ordinance

Bank and

Postal Accounts

Cash

Deposit

Institution

5 1 The disposal of the Office's and third parties' bank and postal accounts under the administration of the Notary's Office shall be effected with a collective signature of two.

2 Those authorised to sign are

a. the notaries,

b. the deputy notaries,

c. other employees designated by the notary, together with a person according to lit. a or b.

3 Changes to the signing authorisations according to para. 2 lit. c must be reported immediately to the Notary Inspectorate.

The cash balance must be recorded at least once a week and at the end of each month.

The Zürcher Kantonalbank and its branches are the deposit institutions of the notariates. The Administrative Commission of the High Court may designate other banks or bank branches as deposit institutions.

In General

Special Cases

Existing Bank

Connections

IV. Third-Party Funds

The postal and bank accounts administered in bankruptcy and inheritance cases are to be included in the accounting records of the notary offices and maintained.

5 1** If a business operation is continued, real estate is administered by third parties, or other special circumstances exist, and it can be assumed that the accounting is properly maintained by third parties, the notary decides whether the accounting should be conducted outside the notary's own accounting.

**2** The Notarial Inspectorate or the Financial Control can at any time review the accounting performed by third parties and request statements of the bank and post office accounts.

1 In inheritance matters, existing bank accounts are

to be continued at the time the administration of the assets is assumed,

unless reasons of expediency or a risk assessment lead

to a different result.

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Accounting Ordinance

242.26

2 In bankruptcy proceedings, existing bank accounts with

credit balances are only to be continued as long as credits to the

corresponding accounts are expected. Account balances are to be kept

low. Funds are to be deposited with the deposit institution.

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V. Revision

5 The accounting in the notary system is subject to audit by the financial control.

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VI. Final Provisions

1 This Ordinance comes into force on 1 July 2003. It shall be published in the Official

Collection of Laws.

2 As of the date of commencement, the Regulations on

the Accounting and Treasury System of Notary Offices, Land Registry and Bankruptcy Offices

of 8 December 1952 and the Regulations for the Inspectorate

for Notary Offices and Bankruptcy Offices of 12 March 1907 are repealed.

1 OS 58, 179.

2 LS 242.

3 LS 611.

4 LS 612 ff.

5 Version according to Decision of 2 March 2016 (OS 71, 186; ABI 2016-03-18). In force

since 1 July 2016.

6 Repealed by Decision of 2 March 2016 (OS 71, 186; ABI 2016-03-18). In force

since 1 July 2016.

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