Sandison Easson Specialist Accountants Federation of Independent Practioner Organisations

Consultant Chambers


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In essence this is an expense sharing arrangement, which in the past was referred to as ‘Rooms’.

The term ‘Chambers’ has been borrowed from Barristers who as individuals come together to practice from a particular premises and share expenses on an agreed basis.

There is no sharing of fees and apart from expenses the only thing shared is the good name of the Chamber.

In Chambers consultants share the common goal or objective of economies of scale.

The level of commitment to the group is normally limited to a financial contribution to expenses.

The arrangement is flexible and allows for individuals to join or leave with minimum of fuss. This may not be case where a consultant is one of the property owning consultants and as such there needs to some agreement preferably in writing detailing the share of expenses and the buying in and out of the property.

A consultant within Chambers retains his or hers income making only an agreed contribution to the running costs of the Chamber.

The most common contribution would be for the administrative backup.

The consultant’s practice retains its privacy and he or she is taxed still as an individual.

Accounts should be prepared detailing the contribution of each member. The accounts normally for internal purposes.

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