SRA Handbook

Firms with two or more places of business

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

Rule 45: Firms with two or more places of business

45.1

If a firm has two or more offices:

(a)

separate reports may be obtained in respect of the different offices; and

(b)

separate accounting periods may be adopted for different offices, provided that:

(i)

separate reports are obtained;

(ii)

every office is covered by a report obtained within six months of the end of its accounting period; and

(iii)

there are no gaps between the accounting periods covered by successive reports for any particular office or offices.

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