Regulation of Legal Services (Scotland) Act 2025

Rules as to accounts etc.

16 (1) Section 37 of the 1980 Act (accountant’s certificates) is amended as follows.

(2) In subsection (2), for “incorporated practice” substitute “authorised legal business”.

(3) In subsection (3), in paragraph (b), for “a solicitor or his firm or of an incorporated practice” substitute “an authorised legal business”.

(4) After subsection (3) insert—

“(3A) The accountant’s certificate rules must include rules providing for a particular solicitor (or solicitors) to be responsible for ensuring compliance with the rules on behalf of an authorised legal business.”.

(5) In subsection (5)—

(a) in paragraph (a)—

(i) for “a solicitor who or incorporated practice” substitute “an authorised legal business”,

(ii) for “the solicitor or his firm or, as the case may be, of the incorporated practice” substitute “the authorised legal business”,

(iii) the words “him or them or as the case may be,” are repealed,

(b) in paragraph (b)—

(i) for “a solicitor or incorporated practice who” substitute “an authorised legal business which”,

(ii) the words “he has not in the course of his practice or, as the case may be,” are repealed.

(6) In subsection (6)—

(a) in paragraph (a), in sub-paragraph (iii), for “solicitors or incorporated practices” substitute “authorised legal businesses”,

(b) in the closing words—

(i) the words “a solicitor who satisfies the Council that he or, as the case may be,” are repealed,

(ii) for “incorporated practice” substitute “authorised legal business”.

(7) In subsection (7)—

(a) for “solicitor or incorporated practice” substitute “authorised legal business”,

(b) the words “him, or as the case may be,” are repealed.