QUESTION OF ETHICSQ My wife and I are both practising solicitors with different firms.

We have avoided taking one another's oaths but is there anything to prevent us doing so? I have in mind the situation where one of us will be the deponent, for example proving a will of which I am the executor.

A It would not be inherently improper for you to administer oaths to each other or to each other's clients where the oath relates to a matter being dealt with by the other's firm.

However, you should consider whether this would be in the best interests of the client.

The impartiality of the solicitor administering the oath might be questioned and that could result in an objection to the admissibility of the oath.

There may be situations where such a risk would have to be balanced against other considerations for example where time is of the essence and the administration of the oath would be delayed if another solicitor had to be found.Please notel The government has announced that the legislative changes to provide for limited liability partnerships (LLPs) will come into force on 6 April 2001.

However, it does not follow that practitioners will be able to 'convert' to LLP status on that date.

The process will involve two successive steps - registration as an LLP at Companies House followed by recognition as a recognised body by the Law Society under the new Solicitors' Incorporated Practice Rules 2001.

These rules will regulate all incorporated practices, whether companies or LLPs.

The working draft of the rules may be obtained from Professional Ethics.

There will be a mention here when further guidance is available.l Question of ethics is compiled by the Law Society's professional ethics guidance team.

Send questions for publication to Austin O'Malley, the Law Society, Ipsley Court, Berrington Close, Redditch B98 0TD; DX 19114 Redditch;tel: 020 7242 1222.