Submission of A&A accounts including diagnostics

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.

The last entry does not include:

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

We may give discretion if we consider there is a special reason for the account being submitted out of time.

Examples of a possible special reason are:

• The lengthy incapacity or death of the nominated solicitor
• Fire or other accidental damage to your office
• Significant disruption of your administration
• Where the delay has arisen due to the Covid-19 pandemic.

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

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