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It will be interesting to see how this case would have panned out under the new Standards & Regulations (S7.7) that state that "Any obligation under this section or otherwise to notify, or provide information to the SRA will be satisfied if you provide information to your firm's COLP or COFA as and where appropriate, on the understanding that they will do so" (S7.10); if Emily Scott had said to her COLP (one of the partners involved) that she wanted them to report themselves to the SRA would she then have been absolved from reporting matters to the SRA herself?

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