In a continuing series, the Law Society's practice advice service offers guidance on a range of issues

Q I understand that the Institute of Chartered Accountants has approached the Law Society in regard to amending the agreement made in 1970 about audit enquiry letters.

What is the current position?

A The Law Society's company law committee has rejected a request from the Institute of Chartered Accountants in England and Wales that the existing joint guidance on audit enquiry letters should be amended.

The amendment would have required solicitors - who became aware that significant matters involving litigation had not been disclosed by clients to their auditors - to draw this fact to the attention of the auditors.

Therefore, the 1970 guidance, which was most recently published four years ago (see Gazette [2000] 16 March, 44), still stands.

The institute is now considering its next step.

Q Does the Law Society have any information on computer software for solicitors?

A Yes, in February 2004 the Law Society launched the 2004 edition of the Software Solutions Guide.

The Society sent a copy of the guide to all partners in firms with 10 or fewer partners, and to the senior partners of larger firms.

The aim of the guide is to help firms select software packages suitable for their needs.

The suppliers featured in the guide have all taken part in a rigorous vetting procedure by the Law Society selection panel in terms of product strategy, financial health, and feedback from existing users of their systems.

The guide is currently on the Law Society Web site (see www.it.lawsociety.org.uk), or it can be purchased from the Society's bookshop, tel: 020 7320 5640.

Q My costs are about to be assessed.

Is there any information available on the hourly rates allowed on assessment in my local county court?

A The Court Service provides details of guideline hourly charging rates.

The most recent were published in January 2003 and are available on the Court Service Web site at www.courtservice.gov.uk/cms/3561.htm (at appendix 2).

There is a model solicitor-client costs breakdown in the schedule of costs precedents attached to the Civil Procedure Rules.

This is the recom-mended format if the matter goes to assessment.

Q Has the Law Society produced any guidance for representing clients at mental health review tribunals?

A Yes, see 'Representation at mental health review tribunals guidelines for legal representatives' on the Law Society's Web site at www.lawsociety.org.uk, under the specialism mental health.

Q I am acting for a defendant in a civil matter and the claimant is a litigant-in-person who intends to bring her sister along to the trial to act as her McKenzie friend and speak on her behalf.

Is she able to do this?

A The position regarding McKenzie friends is quite controversial.

The term is derived from the case of McKenzie v McKenzie [1971] P 33 and refers to a person who attends court with a litigant in person to render assistance in presenting the case, but is not legally qualified to address the court.

Therefore, being a McKenzie friend does not entitle a lay person to speak on behalf of the claimant.

The sister of the claimant can only address the court on her behalf if she has express permission of the court - see section 27(2)(C) of the Courts and Legal Services Act 1990 and Noueiri v Paragon Finance plc (2001) The Times, 4 October 2001.

To obtain the court's permission, the litigant-in-person must apply to the court herself for her sister to appear as her proposed advocate.

The application should be made at the first hearing on notice and it is the litigant-in- person, not the proposed advocate, who must explain to the court why permission should be granted.

It appears that the court will be more inclined to allow the sister of the litigant-in-person to appear on her behalf than it would an 'unconnected' person - see D v S (Rights of Audience) [1997] 1 FLR 724 and Clarkson v Gilbert (2000) The Times, 4 July 2000.

If repre-sentation is allowed, the litigant should normally be present in court during hearings.

Q I am dealing with the administration of an estate, and before I distribute I wish to advertise for any further creditors and potential beneficiaries who have a claim against the estate but whom I am unable to trace.

When and where should I place an appropriate advertisement?

A Section 27 of the Trustee Act 1925 requires you to consider advertising for creditors and potential beneficiaries before starting to distribute the estate.

The advertisement gives notice of your intention to distribute to those who may have claims against the estate.

The point during the administration at which the advertisement is inserted will depend on several factors, varying with each estate.

A suitably worded advertisement should be inserted in the London Gazette and in a newspaper circulating in any areas where the deceased lived or owned land.

In addition, you should also consider advertising elsewhere if there are any special factors affecting the estate.

The advertisements must give claimants at least two months to notify you of their claim.

After the advertisements have been inserted, and assuming that no claimants have come forward in the two-month period, you may distribute the estate with reference only to claims known to you at the time of distribution (see the Law Society's Probate Practitioner's Handbook, 4th edition).

Q I am dealing with the administration of an estate and the widow wishes to bury her late husband in their back garden.

Is this possible?

A Yes this is possible, with the consent of the relevant local authority.

She must also take advice from the Environment Agency, which has a list of minimum distances from the site of a grave to water, cabling and wells or boreholes.

Planning permission from the Department of the Environment, Transport and the Regions would be required to bury more than two people in a garden.

This column is compiled by the Law Society's Practice Advice Service, tel: 0870 606 2522.

Send comments to Nasrin Master, Practice Advice Service Manager, The Law Society, 113 Chancery Lane, London WC2A 1PL.

The service endeavours to ensure that the information provided is correct but does not accept liability for error or omission.

This publication is intended for information purposes only and solicitors should not act on the basis of the information provided alone, without verifying it first