In Ireland, the legal profession is split between solicitors and barristers. In Hong Kong, the legal profession consists of both solicitors and barristers. The buildings are used both by barristers and solicitors and other professional bodies. Companies can be created by individuals, specialised agents, solicitors or accountants. It further reduces the distinction between solicitors and barristers. Hong Kong makes a distinction between barristers and solicitors. It reduces the distinction between solicitors and barristers. In Nigeria, there is no formal distinction between barristers and solicitors. Usually they use briefs of professional clients, solicitors, and accountants. However, the boundary between barristers and solicitors has evolved. In many countries the traditional divisions between barristers and solicitors are breaking down. Some jurisdictions have two types of lawyers, barrister and solicitors, whilst others fuse the two. In Germany, no distinction between barristers and solicitors is made. The Code of Conduct provides transparency to claimants and their solicitors. Four arrests were made, including of two solicitors from different firms.