Division 69

Legal & Accounting

73,005 enterprises

12 requirements mapped for this division.

Requirements for all legal & accounting

These requirements apply to all business activities in this division.

compliance Great_Britain Ongoing

Health and Safety at Work etc. Act 1974 — general duties

Enforced by: HSE

Health and Safety at Work etc. Act 1974

General duty to ensure the health, safety and welfare of employees and others affected by the business — office workplaces, client meetings and visitors.

insurance Great_Britain Annual

Employers' Liability (Compulsory Insurance)

Enforced by: HSE

Employers' Liability (Compulsory Insurance) Act 1969

Required for any firm employing at least one person.

registration Uk Annual

UK GDPR + Data Protection Act 2018

Enforced by: ICO

Data Protection Act 2018; UK GDPR (retained EU law)

Legal and accounting firms process extensive personal and special-category data (client files, financial records, conflict checks). ICO registration unless specifically exempt; confidentiality obligations sit alongside professional privilege.

compliance Great_Britain Ongoing

Equality Act 2010 — protected characteristics

Enforced by: EHRC

Equality Act 2010

No discrimination, harassment or victimisation in employment or in the provision of professional services to clients.

compliance England_Wales Ongoing

Regulatory Reform (Fire Safety) Order 2005

Enforced by: LOCAL_FIRE_AUTHORITY

Regulatory Reform (Fire Safety) Order 2005

The 'responsible person' (usually the employer/occupier) must carry out a fire risk assessment and maintain fire safety arrangements for the office workplace. Devolved: Fire (Scotland) Act 2005; Fire and Rescue Services (NI) Order 2006.

registration Uk Ongoing

Anti-money-laundering supervision and compliance

Enforced by: HMRC

Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017

Most legal and accounting firms are 'relevant persons' under the MLR 2017 and must be supervised for AML, carry out customer due diligence, keep records and appoint a nominated officer (MLRO). Supervisor is the firm's professional body where it acts as a supervisor (e.g. SRA for solicitors, ICAEW/ACCA for accountants); HMRC supervises accountancy and tax firms not covered by a professional-body supervisor (HMRC registration carries a fee per premises). Trading without supervision is a criminal offence.

Activities in this division