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20 partners Accountants in England Architects Registration ARCUK audit auditors Barristers and advocates Benson Commission body corporate Certified Accountants Chartered Accountants Chartered Surveyors clients Commission noted Companies Act 1985 Company Law conflicts of interest consumers corporate practice Court director England and Wales estate agents Faculty of Advocates firm forms of practice Hughes Commission ICAEW incorporation individual Institute of Chartered inter-professional partnerships Law Society legal profession licensed conveyancers limited companies limited liability Management Consultancy Organisations mixed partnerships mixed practices Monopolies Commission multi-disciplinary partnerships multi-disciplinary practices non-solicitor Northern Ireland Office paragraph permitted practice rules practising certificate practitioners professional bodies professional indemnity insurance professional practice professional services prohibition public interest qualified recognised recommended registered regulations relation RIBA Royal Institution RSUA section 389 section 716 shareholder simultaneous practice Society of Scotland Solicitors Act 1974 Solicitors Scotland Statement statutory three Institutes unlimited unlimited liability company unqualified person