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Supervision, delegation and accountability guidance following the Mazur appeal

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This guidance explains the Court of Appeal’s decision in Mazur and its broader relevance to ICAEW-accredited legal services firms carrying out probate work. While the appeal decision does not change the position for ICAEW accredited firms, it reinforces the importance of effective supervision where work is delegated to unauthorised staff. The decision serves as a reminder that delegation is not a transfer of regulatory responsibility, the authorised individual remains accountable for ensuring that legal services are delivered appropriately and in accordance with regulatory requirements.

The guidance confirms that accredited firms should ensure that:

  • delegation arrangements are clear.
  • the authorised individual retains appropriate oversight and responsibility.
  • staff carrying out delegated work have the necessary competence and training; and
  • supervision arrangements are documented and capable of being evidenced in practice.

What does this mean for ICAEW-accredited firms carrying out probate and estate administration work?

Although Mazur concerned litigation, the principles apply equally to ICAEW-regulated probate and estate administration1 work. Under the Legal Services Act 2007 probate activities may be undertaken by authorised individuals or, in certain circumstances, by exempt individuals under Schedule 3.

In an accredited firm, the authorised person is an ICAEW accredited legal services practitioner. In accordance with regulation 3.3 of the ICAEW Legal Services Regulations only authorised individuals can undertake, or control the undertaking of, authorised legal services work on behalf of the firm.

The authorised individual and the Head of Legal Practice/Head of Finance and Administration will be held to account if the firm fails to meet its obligations.

Therefore, where probate work and estate administration is undertaken by unauthorised employees, it must be conducted under the direction and supervision of an authorised ICAEW accredited practitioner, (a supervisor) who remains accountable for the work.

The guidance sets out what effective supervision looks like, focusing on records and risk management, effective delegation, vulnerable clients, competence and due care, and governance, technology and culture.

Firms should be able to evidence genuinely effective supervision rather than simply approving outputs after the event. This will typically include supervision records, file review notes, documented escalation of issues and audit trails showing oversight of delegated work.

The key test is whether the authorised individual is genuinely responsible for and has oversight of the work.

1 Estate administration is not a reserved activity; however, it is included in the definition of authorised legal services work in ICAEW’s Legal Services Regulations.

Key points for firms

  • Unauthorised staff may carry out work under supervision, but responsibility remains with the authorised individual.
  • Supervision must be effective in practice and capable of being evidenced.
  • Oversight can be proportionate and risk-based, depending on the matter, the staff involved and the needs of clients.
  • Firms should have clear supervision arrangements, records and escalation routes.
  • Training, competence and due care are essential.
  • Additional safeguards may be needed where clients are vulnerable.
  • Technology does not remove the need for human oversight or professional judgement.
Supervision, delegation and accountability guidance following Mazur Appeal

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