SRA Handbook

Change of accountant

Version 19 of the Handbook was published on 1 October 2017. For more information, please click "History" above.

Rule 36: Change of accountant

36.1

On instructing an accountancy practice to replace that previously instructed to produce accountant's reports, you must immediately notify the SRA of the change and provide the name and business address of the new accountancy practice.

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