oa De Rebus - The debtor's philosophy

Volume 2004, Issue 437
  • ISSN : 0250-0329



It is common knowledge that one of the biggest problems that a practitioner has to deal with is the collection of outstanding book debt. The debt usually comprises not only fees charged for professional services rendered, but in many instances will include disbursements made or to be made to third parties, such as counsel and tracing agents. As positive cash flow is the lifeblood of a professional practice, the collection of book debt is a vital part of the management process. It is also known that clients' reluctance to pay their accounts is a phenomenon not unique to South African practitioners but universal.

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