PwC Legal now has over 200 fee-earners. It is currently an independent practice but could be owned by the accountancy giant under the ABS rules. However, because it already provides certain legal activities - in its tax work, for instance - some particular conditions have been tied to PwC's new licences. For instance, if the main PwC firm and its law firm are both engaged on a matter they will have to maintain separate sets of files. Source: Legal Futures