Guidelines for accounting procedures and systems

Version 15 of the Handbook was published on 1 November 2015. For more information, please click "History" above.

Rule 26: Guidelines for accounting procedures and systems

26.1

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.

Guidance notes

(i)

The current guidelines appear at Appendix 3.