20.1. Members must take reasonable care of the property entrusted to them by clients and they may not lend or use the property for purposes other than those for which the property was entrusted to them.
If members practise their profession within a partnership or joint-stock company, they must take the necessary measures to ensure that the partnership or joint-stock company complies with the requirements of the first paragraph when the property is entrusted to the partnership or joint-stock company.