Q. What happens if we cannot deliver our accountant's report by the due date?


A. If you know this is going to be a problem, either you or your accountant should contact the Law Society in writing or by e-mail/fax (not telephone), on or before the due date, explaining the reason for the delay, and indicating how much extra time is required. The fax number is 01527 883 233 and the address is Resolution team, Registration, The Law Society, Ipsley Court, Berrington Close, Redditch, Worcestershire B98 0TD; DX: 19114 Redditch; e-mail: resolutionteamenquiries@lawsociety.org.uk.



The resolution team can grant extensions of up to three months. Where the request is for more than three months or there are other issues, the application will be considered by the compliance directorate. An extension will not be granted if the firm is already out of time.



If the report is not delivered to the Law Society on or before the due date and you have not been granted an extension, in most cases, the solicitor will automatically be subject to section 12(1)(ee) of the Solicitors Act 1974. This means:



  • You and all the other principals in your firm must give six weeks' notice of intention to apply for your next practising certificates and, in certain cases, may be asked to arrange for an independent solicitor to certify that you are fit to practise;


  • You will have to pay an additional fee (currently £200 for each principal in the practice);


  • The compliance directorate may impose a condition on your current or next practising certificates.


  • If a condition is imposed on your and your colleagues' practising certificates, you will remain subject to section 12 (that is to say, you would have to give six weeks' notice of intention to apply for your next practising certificates) until such time as practising certificates are issued free from conditions.


    • This column is compiled by the Law Society's professional ethics guidance team