There are many ways a firm can restructure. Read below to learn more about the different situations. 

Merger of two sole principal practices

Requirements

To achieve the desired outcomes, both sole principal practices must cease following their merger and the new merged firm must commence as a partnership practice.   

Cessation requirements – to be confirmed/completed by the principal of AB & Co. (Mr. AB) and XY Solicitors (Ms XY)

1. Confirm the date of the merger. This will be the date directly after the cessation date of both firms (e.g. both firms cease on 30 June and the merged firm Y Solicitors. commences on 1 July). 
2. Confirm that all files (including closed files) from your sole principal practice are transferring to the merged firm Y Solicitors.
3. Confirm that all client monies from your sole principal practice are transferring to the merged firm Y Solicitors.
4. Confirm that the merged firm Y Solicitors is a succeeding practice to your sole principal practice. Note, under the succeeding practice rules, a succeeding practice is one that is conducted by a partnership in which the sole practitioner conducting the preceding practice is a partner and where no other person has been held out as a successor to the preceding practice.  
5. File a closing accountant’s report to the date your existing sole principal practice last received, held, controlled or paid clients’ monies (i.e. the date of cessation). This report should be filed with the Law Society within three months following the date of cessation. All queries relating to this or other financial matters should be directed to the Law Society’s Financial Regulation section (financialregulation@lawsociety.ie).  

Commencement requirements for B.Y Solicitors to be confirmed/completed by one of the partners of B.Y Solicitors. (Mr. AB or Ms. XY)

1. Confirm the date of the merger. 
2. Confirm that all files (including closed files) from AB & Co. and XY Solicitors transferred to the merged firm Y Solicitors. 
3. Confirm that all client monies from AB & Co. and XY Solicitors transferred to the merged firm Y Solicitors.
4. Confirm that Y Solicitors is the succeeding practice to the firms AB & Co., and XY Solicitors and provide confirmation from your PII broker/provider that they are aware of this, and cover is being provided on this basis.  
5. Complete and return the Law Society’s Commencement in Practice form. 
   

   Please ensure you confirm the status of all solicitors employed in the firm – i.e. Principal/Partner/Assistant Solicitor or Consultant Solicitor. 

   Please ensure you include a personal firm email address for each solicitor in the firm (e.g. AB@BY-SOLS.IE) as the practicing certificate application process now requires a personal firm email address for all solicitors associated with the firm. You should also include the firm’s general email address (e.info@BY-SOLS.IE).  

6. Have your broker complete and return the Law Society’s Confirmation of PII Cover form or alternatively return a copy of your broker’s bespoke Confirmation of PII Cover form.  More information relating to PII can be found in the Solicitor Section at lawsociety.ie.      
7. Forward a copy of your headed notepaper and ensure it is in accordance with the provisions of I. No. 178/1996 – Solicitors (Practice, Conduct and Discipline) Regulations 1996.   
8. Note that post-commencement, you are required to have your broker log into the Law Society’s PII Portal and confirm cover within 3 working days of receiving your new Firm Number.     
9. With regards to selecting your financial year end date please note that it should be within one year of the commencement date and that the report should be provided to the Law Society not later than five months after that date. 

Once in receipt of the required confirmations and documentation, the Law Society will proceed to cease the sole principal practices AB & Co. and XY Solicitors. The existing firm numbers will become legacy firm numbers. A new firm number for the merged firm B.Y Solicitors. Solicitors will issue and the Law Society’s records will reflect that Mr. AB and Ms. XY are partners in this firm. Mr. AB will be linked to the branch office and Ms. XY will be linked with the principal office. The firm B.Y Solicitors. will be noted on the Law Society’s records as the succeeding practice to AB & Co. and XY Solicitors.

Sole principal to partnership

Requirements

To achieve the desired outcome, the existing sole principal practice must cease and recommence as a partnership practice.   

Cessation requirements – to be confirmed/completed by the principal of FF & Co (Mr V.W)

1. Confirm the date the sole principal practice will cease. 
2. Confirm that the new partnership practice is a succeeding practice to the existing sole principal practice. Note, under the succeeding practice rules, a succeeding practice is one that is conducted by a partnership in which the sole practitioner conducting the preceding practice is a partner and where no other person has been held out as a successor to the preceding practice.  
3. File a closing accountant’s report to the date the existing sole principal practice last received, held, controlled or paid clients’ monies (i.e. the date of cessation). This report should be filed with the Law Society within three months following the date of cessation. All queries relating to this or other financial matters should be directed to the Law Society’s Financial Regulation section (financialregulation@lawsociety.ie). 

Commencement requirements – to be confirmed/completed by one of the partners of HIJ Solicitors (Ms DE or Mr VW)

1. Confirm the date the partnership practice will commence. 
2. Complete and return the Law Society’s Commencement in Practice form. 
   

   Please ensure you confirm the status of all solicitors employed in the firm – i.e. Principal, Partner, Assistant Solicitor or Consultant Solicitor.  

   Please ensure you include a personal firm email address for each solicitor in the firm (e.g. MrVW@HIJ--sols.ie) as the practicing certificate application process now requires a personal firm email address for all solicitors associated with the firm. You should also include the firm’s general email address (e.g. info@HIJ--sols.ie etc.).  

3. Forward a copy of your headed notepaper and ensure it is in accordance with the provisions of I. No. 178/1996 – Solicitors (Practice, Conduct and Discipline) Regulations 1996.  
4. Have your broker confirm that they are aware of the change of structure and PII Cover is in place for the new partnership practice as the succeeding practice to the sole principal practice FF & Co.
5. With regards to selecting your financial year end date please note it should be within one year of the commencement date and the report should be provided to the Law Society not later than five months after that date or within such further period as the Law Society may in writing permit. All queries relating to this should be directed to the Law Society’s Financial Regulation section (financialregulation@lawsociety.ie). 

Once in receipt of the required confirmations and documentation, the Law Society will proceed to cease the sole principal practice (FF & Co). The existing firm number will become a legacy firm number. The partnership practice HIJ Solicitors will be commenced, and a new firm number will issue. The Law Society’s records will be updated to reflect Ms DE and Mr VW partners in the firm.  

Note

If the partners of the firm HIJ Solicitors wish to operate as a limited liability partnership, they must contact the Legal Services Regulatory Authority (www.lsra.ie) directly about this as the Law Society has no remit in this area.  

Sole principal to new sole principal

Requirements

To achieve the desired outcome, the existing sole principal practice must cease and recommence as a new sole principal practice.   

Cessation requirements – to be confirmed/completed by the principal of FGX & CO. (Mr. FG)   

1. Confirm the date the sole principal practice will cease. 
2. Confirm that the new sole principal practice is a succeeding practice to the existing sole principal practice. Note, under the succeeding practice rules, a succeeding practice is one that is held out as being a successor to the practice or part thereof of the preceding practice by whatever means such holding out occurs.  
3. File a closing accountant’s report to the date the existing sole principal practice last received, held, controlled or paid clients’ monies (i.e. the date of cessation). This report should be filed with the Law Society within three months following the date of cessation. All queries relating to this or other financial matters should be directed to the Law Society’s Financial Regulation section (financialregulation@lawsociety.ie). 

Commencement requirements – to be confirmed/completed by the principal of the new firm FGX&CO. (Ms TU)  

1. Confirm the date the sole principal practice will commence. 
2. Complete and return the Law Society’s Commencement in Practice form. 
   

   Please ensure you confirm the status of all solicitors employed in the firm – i.e. Principal, Assistant Solicitor or Consultant Solicitor. 

   Please ensure you include a personal firm email address for each solicitor in the firm (e.g. TU@FGXsols.ie) as the practicing certificate application process now requires a personal firm email address for all solicitors associated with the firm. You should also include the firm’s general email address (e.g. info@fgxsols.ie etc.). 

3. Forward a copy of your headed notepaper and ensure it is in accordance with the provisions of I. No. 178/1996 – Solicitors (Practice, Conduct and Discipline) Regulations 1996.  
4. Have your broker confirm that they are aware of the change of structure and PII Cover is in place for the new sole principal practice as the succeeding practice to the existing sole principal practice FGX & Co. 
5. With regards to selecting your financial year end date please note it should be within one year of the commencement date and the report should be provided to the Law Society not later than five months after that date or within such further period as the Law Society may in writing permit. All queries relating to this should be directed to the Law Society’s Financial Regulation section (financialregulation@lawsociety.ie). 

Once in receipt of the required confirmations and documentation, the Law Society will proceed to cease the sole principal practice FGX & Co. and mark Mr. FG as non-practicing on its records. The existing firm number will become a legacy firm number The new sole principal practice FGX & Co. will be commenced, and a new firm number will issue. The Law Society’s records will be updated to reflect Ms. TU as the firm principal.  

Partnership to sole principal

Requirements

To achieve the desired outcome, the existing partnership practice must cease and recommence as a partnership practice.     

Cessation requirements – to be confirmed/completed by one of the partners of XYZ Solicitors LLP (Mr GL or Mr SS)   

1. Confirm the date the partnership practice will cease. 
2. Confirm that the new sole principal practice is a succeeding practice to the existing partnership practice. Note, under the succeeding practice rules, a succeeding practice is one that is conducted by a sole practitioner who was one of the principals conducting the preceding practice.  
3. File a closing accountant’s report to the date your existing sole principal practice last received, held, controlled or paid clients’ monies (i.e. the date of cessation). This report should be filed with the Law Society within three months following the date of cessation. All queries relating to this or other financial matters should be directed to the Law Society’s Financial Regulation section (financialregulation@lawsociety.ie). 

Commencement requirements – to be confirmed/completed by the principal of the firm YZ Solicitors (Mr SS)  

1. Confirm the date the sole principal practice will commence.   
2. Complete and return the Law Society’s Commencement in Practice form. 
   Please ensure you confirm the status of all solicitors employed in the firm – i.e. Principal, Assistant Solicitor or Consultant Solicitor. 
   Please ensure you include a personal firm email address for each solicitor in the firm (e.g. MrSS@YZsols.ie) as the practicing certificate application process now requires a personal firm email address for all solicitors associated with the firm. You should also include the firm’s general email address (e.g. info@YZSols.ie). 
3. Forward a copy of your headed notepaper and ensure it is in accordance with the provisions of I. No. 178/1996 – Solicitors (Practice, Conduct and Discipline) Regulations 1996.  
4. Have your broker confirm that they are aware of the change of structure and PII Cover is in place for the new sole principal practice as the succeeding practice to the partnership practice XYZ Solicitors LLP. 
5. With regards to selecting your financial year end date please note it should be within one year of the commencement date and the report should be provided to the Law Society not later than five months after that date or within such further period as the Law Society may in writing permit. All queries relating to this should be directed to the Law Society’s Financial Regulation section (financialregulation@lawsociety.ie).   

Once in receipt of the required confirmations and documentation, the Law Society will proceed to cease the partnership practice XYZ Solicitors LLP and mark Mr GL as non-practicing on its records. The existing firm number will become a legacy firm number The sole principal practice YZ Solicitors will be commenced, and a new firm number will issue. The Law Society’s records will be updated to reflect Mr SS as the firm principal.    

Note

The principal of the sole principal practice YZ Solicitors has a responsibility to contact the Legal Services Regulatory Authority (www.lsra.ie) and advise them that the authorised firm is ceasing.