Version 12 of the Handbook was published on 31 October 2014. For more information, please click "History" above.
The SRA may from time to time publish guidelines for accounting procedures and systems to assist you to comply with Parts 1 to 4 of the rules, and you may be required to justify any departure from the guidelines.
The current guidelines appear at Appendix 3.
The reporting accountant does not carry out a detailed check for compliance, but has a duty to report on any substantial departures from the guidelines discovered whilst carrying out work in preparation of his or her report (see rules 40 and 41.1(e)).
The SRA Training Regulations, which regulate your two-year period of training to become a solicitor, changed as of 1 July 2014.
Choose this option if your training commenced on or after 1 July 2014. You will qualify under the Training Regulations 2014.
Choose this option if your training commenced before 1 July 2014. You will qualify under the Training Regulations 2011.