Leeds firm Booth & Co has continued its policy of financial openness by publishing details of partners' minimum salaries in its annual review.
The 41-partner practice's previous review broke new ground by publishing the accounts of a solicitors' practice for the first time.
But as well as detailing Booths' 1995 to 1996 profit and loss account and balance sheet, this year's review also reveals that its partners each set themselves a "notional" minimum salary, pension and benefit package of £90,000 a year.
In 1994 to 1995 the partners not only covered their notional salaries but also made a surplus of £1.9m, which this year increased to £2.6m.
Booths managing partner Mark Jones explained that the surplus would not be divided equally among the partners. He said it would be divided on a "profit points scoring basis".
The partners have also increased their capital accounts by £893,000 to allow for additional investment in the firm. These funds cannot be drawn out until they either retire or die.
This year's figures show:
turnover up by 10 per cent to £22.3m;
pre-tax profits up by 25 per cent up to £6.3m;
profitability up to 28 per cent from 25 per cent; and
borrowings down by 45 per cent to £1m from £1.9m a year ago.