Q My practice is in the south of England.

My accountant has an office in the same town and an office in Paris.

He has decided to close the office here and to deal with any English clients who want to stay with him through the Paris office.

Could he continue to prepare my accountants' reports? I think that should be possible, practically speaking, as I have a computerised records system but will this be permissible under the accounts rules?

A A reporting accountant is not required to have an office in England or Wales.

The qualifications for making an accountants' report are set out in rule 37 of the Solicitors Accounts Rules 1998.

Your accountant will be eligible to prepare your accountants' reports if he continues to meet these requirements but he cannot avoid spending some time in your office.

Rule 40 of the accounts rules provides that unless there are exceptional circumstances, a reporting accountant must examine the solicitor's accounting records and other supporting documentation at the solicitor's office.

The mere fact that it would be more convenient for the reporting accountant to look at the paperwork elsewhere (for example, because of the location of his own office) would not be regarded as an exceptional circumstance.

Rule 40 states that prior to the accountant's visit, the solicitor could make an electronic transmission of data to his reporting accountant to try to cut down the amount of time which the accountant would need to spend at the solicitor's office.

Be aware

The professional ethics department of the Law Society has produced a free booklet entitled Do I need a Practising Certificate? You can obtain a copy of this booklet by ringing the number below (you can leave your name and address on the information pack line).

The information is also available at www.guide.lawsociety.

org.uk.

Click on Browse the Guide and then click on Chapter 32.

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