Partners in accountancy and indeed all professional services firms will often wear two hats; one for their day-to-day client work and the other focused on management of their firm. Divorce is both time and emotionally consuming and it is easy to understand how that might impact fee-earning and client-facing work. We see the strain it can take and the intellectual fog those emotions can create.

But to understand its impact on the wider partnership it is important to understand the divorce process, recognising that agreeing a financial settlement is often the primary area for disagreement.