When a solicitor takes control of files from another solicitor for any reason and in any situation (including but not limited to receipt of files either in implement of a Mandate or where files are taken over from a ceased practice) the solicitor receiving the files should keep a record of all the files received. This should include where the files are stored; such as within the office; electronically; off-site or with a named storage provider. The solicitor who receives a Mandate should comply with the last paragraph under the heading "Receiving Mandates" of the Society's Guidance on Mandates.