SRA Handbook

Persons exempt from the rules

Version 21 of the Handbook was published on 6 December 2018. For more information, please click "History" above.

Rule 5: Persons exempt from the rules

5.1

The rules do not apply to you when:

(a)

practising as an employee of:

(i)

a local authority;

(ii)

statutory undertakers ;

(iii)

a body whose accounts are audited by the Comptroller and Auditor General;

(iv)

the Duchy of Lancaster;

(v)

the Duchy of Cornwall; or

(vi)

the Church Commissioners; or

(b)

practising as the Solicitor of the City of London; or

(c)

carrying out the functions of:

(i)

a coroner or other judicial office; or

(ii)

a sheriff or under-sheriff; or

(d)

practising as a manager or employee of an authorised non-SRA firm, and acting within the scope of that firm's authorisation to practise.

Guidance note

(i)

A person practising as a manager or employee of an authorised non-SRA firm is exempt from the Accounts Rules when acting within the scope of the firm's authorisation. Thus if a solicitor is a partner or employee in a firm authorised by the Council for Licensed Conveyancers, the rules will not apply to any money received by the solicitor in connection with conveyancing work. However if the solicitor does in-house litigation work - say collecting money owed to the firm - the Accounts Rules will apply to any money received by the solicitor in that context. This is because, whilst in-house litigation work is within the scope of the solicitor's authorisation as an individual, it is outside the scope of authorisation of the firm.

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