Submission of A&A accounts including diagnostics: date by which we must receive your account

You must send us an advice and assistance account within one year of the last entry which can properly be construed as being advice and assistance: oral or written advice on the application of Scots law to any particular circumstances which have arisen in relation to the person seeking the advice.

For diagnostic accounts the time limit is three months from the last advice given as detailed above.

The last entry does not include

  • a reminder letter or
  • a letter asking a client if they want further advice following a file review or
  • a letter closing the file (although the letter is chargeable, it does not constitute advice for time-bar purposes).

Reasons we may accept for late submission of an A&A account

We may exercise the discretion given to us if we consider there is a special reason for late submission.

Examples of a possible special reasons are:

  • the lengthy incapacity or death of the nominated solicitor;
  • fire or other accidental damage to your office;
  • significant disruption of your administration.

We are unlikely to accept forgetfulness, ignorance of the regulations, lack of staff or a law accountant’s delay in preparing an account as being a special reason.

There is no discretion for late submission available within the regulations for diagnostic accounts.

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