(2) A reference in subsection (1) to an
account includes a reference to an account of the practitioner or of the law
practice of which the practitioner is an associate.
(3) In this section—
"cause" includes be responsible for.
"deficiency" , in a trust account or trust ledger account, includes the
non-inclusion or exclusion of the whole or any part of an amount that is
required to be included in the account.
