Article 31 of the Measures for the Administration of Partnership Law Firms stipulates that a partnership law firm shall set up funds such as career development, practice risk, social security and training in accordance with regulations. However, the regulations for extraction may be different from place to place. The Implementation Plan for the Pilot Work of Individual Law Firms in Beijing stipulates that individual law firms shall set up career development funds, practice risk funds and training funds as required. Practice risk fund includes practice risk reserve and practice risk margin. The practice risk deposit shall be accrued at 5% of the total annual business income of the law firm. The total amount of the practice risk fund reaches 600,000 yuan, and the practice risk deposit is no longer withdrawn.