Notification/Home Address

It is necessary to provide the Law Society in writing with your exact date of cessation and contact address going forward. That address may be provided to any third party seeking to correspond with you in relation to your former practice.

Please send details of notification of cessation and contact address in writing to Liam Barrett, Law Society of Ireland, George’s Court, George’s Lane, Dublin 7, DX 10 25 Four Courts.

Practice Files

In no circumstances should a solicitor, who no longer holds a current practising certificate, or ceases practice, retain any clients’ files or other documentation, for instance in private storage or at home. Neither should you, the solicitor, hold any clients' monies. 

Sale/transfer of firm

In the event that the firm is being sold or transferred, the following details should be furnished to the Law Society:

1. The date on which the firm is being sold/transferred.
2. Clarification on whether all files (including closed files) are being sold/transferred to one firm. If files are being distributed between various firms, details relating to the distribution of files should be outlined in your notification.
3. Confirmation that all clients monies are being transferred as part of the sale/transfer.

Wind up of the firm

In the event that the firm is being wound up, you are required to keep the Law Society informed on the progress being made on the distribution of live and closed files and, in due course, provide written confirmation that all live files have been forwarded to new solicitors nominated by clients. 

Closed files should be returned to clients where appropriate or held in storage (not at home/private residence). Any closed files held in storage should be accessible by a practising solicitor. The purpose of this requirement is that if a former client of your practice contacts the Law Society to ascertain the whereabouts of their file, the Law Society can direct the client to the practising solicitor who has access to your files in storage. You are required to notify the Law Society in writing as to the identity of the practising solicitor who will have access to your closed files in storage.

For information about the retention/destruction periods for files, see Appendix 5 of of the ceasing practice booklet. 

In the event that any files are transferred to a colleague, whether current files and/or closed files for storage only, you should ensure that the colleague understands that decisions relating to those files will be for him/her to make.

All wills in respect of your closed firm should be transferred to another firm or returned to clients. Solicitors often notify their local bar association of their cessation from practice to inform them of arrangements being made in respect of wills.

Privacy Statement

View the Law Society's Privacy Statement for Practice Closures.

Run-off cover

View the latest information and relevant documentation on run-off cover.

Closing Accountants Report

The practice is required to file a closing accountant’s report to the date the sole practitioner/partners ceased to receive, hold, control or pay clients’ monies. In accordance with the provisions of regulation 33 (3) of the Solicitors Accounts Regulations 2023, a firm that is ceasing has three months to file a Closing Accountant’s Report. Contact Kara Groarke in the Financial Regulation section.

Useful information

• Guidelines booklet for solicitors ceasing practice - for solicitors retiring or ceasing to practise as sole practitioners or sole principals and for solicitors purchasing practices from them
• Summary guidelines for ceasing practice
• 'Seeking closure article' - April 2009 Gazette, pages 35-37.

Contact Us

If you have any queries with regard to closing a firm, please email firms@lawsociety.ie.