Reserved legal activities accountants cannot carry out

Q: Which everyday tasks come closest to the line?

Share transfers. Paragraph 5(3)(d) of Schedule 2 excludes a transfer of stock containing no trust or limitation from the definition of an instrument, so a standard stock transfer form is not a reserved instrument. Ordinary contracts. Paragraph 5(3)(b) excludes an agreement not intended to be executed as a deed, other than a contract for the sale or other disposition of an interest in real property (short leases aside). Drafting a simple services agreement is not caught. Deeds dealing with property. A document executed as a deed that relates to real or personal estate can fall within paragraph 5(1)(c). Firms should not prepare deeds of gift or similar property deeds for a fee without checking the position or involving a solicitor. Property transfers. Preparing a transfer or charge for registration at HM Land Registry, or lodging the application, is reserved under paragraph 5(1)(a) and (b). Statutory declarations. A client who needs to swear an affidavit or make a statutory declaration must use a commissioner for oaths, which an accountant can only be through ICAEW probate accreditation. Probate forms. Preparing inheritance tax figures is not reserved, but preparing the papers that found the grant is. The boundary is explained in the probate guide linked above and in accountants as executors and trustees.

Q: How might this look in practice?

Illustration only. A client of an unaccredited firm is gifting a buy to let flat to her son and transferring shares in her trading company to him at the same time. The firm can advise on capital gains tax, inheritance tax and stamp duty, and prepare the stock transfer form for the shares. The transfer of the flat must be prepared and registered at HM Land Registry by a solicitor or licensed conveyancer, because those are reserved instrument activities. If the son later needs a statutory declaration to support the registration, that must be sworn before a commissioner for oaths, not signed in front of the accountant. Had the firm been ICAEW accredited for probate, it could have administered the oath, unless it was interested in the matter.

The Legal Services Act 2007 reserves six legal activities in England and Wales: rights of audience in court, conduct of litigation, reserved instrument activities, probate activities, notarial activities and administering oaths. An accountant may carry them out only if authorised by an approved regulator or exempt; the only ones accountants can currently be authorised for through their own institute are probate and, for ICAEW accredited probate firms, the administration of oaths.

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What are the reserved legal activities?

Section 12(1) of the Legal Services Act 2007 lists them, and Schedule 2 defines each one:

Activity	What it covers (Schedule 2)
Exercise of a right of audience	Appearing before and addressing a court, including calling and examining witnesses (paragraph 3)
Conduct of litigation	Issuing proceedings before a court in England and Wales, commencing, prosecuting and defending them, and ancillary functions (paragraph 4)
Reserved instrument activities	Preparing instruments of transfer or charge for registration of title at HM Land Registry, making registration applications, and preparing other instruments relating to real or personal estate or court proceedings (paragraph 5)
Probate activities	Preparing papers on which to found or oppose a grant of probate or letters of administration (paragraph 6)
Notarial activities	Activities customarily carried on by notaries (paragraph 7)
Administration of oaths	Exercising the powers of a commissioner for oaths (paragraph 8)

The Act extends to England and Wales only for these purposes. Giving legal advice in general is not reserved. Section 12(3) defines a wider category of “legal activity”, covering legal advice, assistance and representation, but only the six activities above carry the restriction. That is why tax advice, company secretarial work and drafting most commercial documents remain open to accountants.

Who is allowed to carry them out?

Under section 13 a person is entitled to carry on a reserved legal activity only if they are an authorised person or an exempt person in relation to it. Section 18 defines an authorised person as someone authorised by a relevant approved regulator, or a licensable body authorised by a licensing authority under Part 5 (an alternative business structure). Exempt persons are listed in Schedule 3.

Section 14 makes it an offence to carry on a reserved legal activity without entitlement. On conviction on indictment the penalty is imprisonment of up to 2 years, a fine or both. It is a defence to show that the accused did not know, and could not reasonably have been expected to know, that the offence was being committed. Purporting to exercise a right of audience or conduct litigation without entitlement is also a contempt of court.

Immigration advice sits outside this framework. Section 13(4) preserves section 84 of the Immigration and Asylum Act 1999, which has its own restrictions; see can accountants give immigration advice.

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Which reserved activities can accountants be licensed for?

Probate. The Legal Services Act 2007 (Approved Regulator) Order 2014 designated ICAEW as an approved regulator in relation to probate activities, and ICAEW describes itself as an approved regulator and licensing authority for probate services. It accredits firms and individuals, and accredited legal services firms must hold PII of at least £500,000 for any one claim for probate and estate administration work under ICAEW’s PII Regulations. ACCA withdrew from probate regulation on 31 December 2021; ACCA members seeking authorisation are directed to CILEx Regulation. The detail is in probate licences for accountants.

Administration of oaths. ICAEW says that from 1 October 2025, ICAEW accredited probate practitioners are authorised under its Legal Services Regulations to administer oaths, and only those practitioners may use the title “Commissioner for Oaths”. There is no separate qualification, and firms are not obliged to offer the service. Section 183 of the Act gives an authorised person the right to use that title but says they may not administer oaths in any proceedings in which they represent a party or are interested. ICAEW reads that as including estates where the firm is dealing with the administration or acting as executor.

The rest. No accountancy body currently offers authorisation for rights of audience, litigation, reserved instruments or notarial work. A firm that needs those services must refer to a solicitor, licensed conveyancer, notary or other authorised person.

Can accountants represent clients at the tax tribunal?

Yes. Rule 11 of the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 allows a party to appoint a representative, whether a legal representative or not, and lets the representative do anything the party may do under the rules except sign a witness statement. Schedule 3 to the Legal Services Act exempts a person who has a right of audience granted by or under any enactment, and Schedule 2 excludes rights that were unrestricted before the Act took effect. Tax tribunal work is therefore a normal accountancy service; see what to expect at a tax tribunal hearing. The position in the county court or High Court is different, and an accountant should not issue or conduct proceedings there for a client.

Which everyday tasks come closest to the line?

Share transfers. Paragraph 5(3)(d) of Schedule 2 excludes a transfer of stock containing no trust or limitation from the definition of an instrument, so a standard stock transfer form is not a reserved instrument.
Ordinary contracts. Paragraph 5(3)(b) excludes an agreement not intended to be executed as a deed, other than a contract for the sale or other disposition of an interest in real property (short leases aside). Drafting a simple services agreement is not caught.
Deeds dealing with property. A document executed as a deed that relates to real or personal estate can fall within paragraph 5(1)(c). Firms should not prepare deeds of gift or similar property deeds for a fee without checking the position or involving a solicitor.
Property transfers. Preparing a transfer or charge for registration at HM Land Registry, or lodging the application, is reserved under paragraph 5(1)(a) and (b).
Statutory declarations. A client who needs to swear an affidavit or make a statutory declaration must use a commissioner for oaths, which an accountant can only be through ICAEW probate accreditation.
Probate forms. Preparing inheritance tax figures is not reserved, but preparing the papers that found the grant is. The boundary is explained in the probate guide linked above and in accountants as executors and trustees.

What exemptions might apply?

Schedule 3 contains activity specific exemptions. For reserved instrument activities, paragraph 3(10) exempts an individual who acts otherwise than for, or in expectation of, any fee, gain or reward, and paragraph 3(3) exempts an individual working at the direction and under the supervision of an employer or colleague who is entitled to carry on the activity. Similar fee and supervision exemptions apply to probate. These are narrow: a firm charging for the wider engagement will rarely be able to say an instrument was prepared for no reward.

How might this look in practice?

Illustration only. A client of an unaccredited firm is gifting a buy to let flat to her son and transferring shares in her trading company to him at the same time.

The firm can advise on capital gains tax, inheritance tax and stamp duty, and prepare the stock transfer form for the shares.
The transfer of the flat must be prepared and registered at HM Land Registry by a solicitor or licensed conveyancer, because those are reserved instrument activities.
If the son later needs a statutory declaration to support the registration, that must be sworn before a commissioner for oaths, not signed in front of the accountant.

Had the firm been ICAEW accredited for probate, it could have administered the oath, unless it was interested in the matter.

What mistakes do firms make?

Assuming that because tax advice is unregulated, all legal paperwork connected with a tax plan is too.
Witnessing a statutory declaration as if it were an ordinary signature.
Preparing a deed relating to property from a template and charging for it as part of the engagement.
Forgetting that an ACCA member can no longer obtain probate authorisation from ACCA itself.
Not recording referrals to solicitors in the engagement letter, so the client assumes the firm is handling the whole transaction; see scope creep in engagements.

For a wider view of which accountancy work is controlled by law, see regulated vs unregulated accountants.

Solar Protect runs fee protection schemes for accountancy and bookkeeping practices. See how our accountant schemes work or read fee protection schemes for accountants.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.