Lawyers, bless them. Now that must be the third time in as many weeks that Tulkinghorn has uttered those words. This week's subject is Kimbells, which has just become a limited liability partnership (LLP). The brave souls – all that financial transparency is frightening stuff. But not for senior partner Stephen Kimbell. When asked his opinion on why so many firms were scared of LLPs despite the greater financial security on offer, Kimbell's response was that it was the obligations on financial disclosure. He went on to say that for his firm the threat of financial disclosure, for example revealing the income of the highest earning equity partner, was not so frightening because it wouldn't be such a dramatic shift from the firm's current set-up. “You won't mind telling me your turnover for this year, then?” said the young hack, who had also been tasked with sourcing the firm's figures for the forthcoming Lawyer 100 survey. Then the bombshell: our friend Mr Kimbell has decided to wait until next year to disclose his figures. So that's what transparency means in the modern world.