What professions cannot incorporate?

[Dave Vanian]

I understand that solicitors cannot incorporate their legal practice. They must remain sole traders or partnerships, although some can and do set up a Limited Company for back-office and other ancillary tasks.

A few questions: -

(1) Are there other professions that are similarly restricted? Any links to a list?

(2) Who set these rules? Any links to legislation?

 

[Graham_07]

A company cannot act as auditor ( CA 1963 )

 

[Dave Vanian]

Thanks Graham. I note that the penalty for acting as auditor while disqualified by those rules is a fine not exceeding £100. That'll scare them.