Version 7 of the Handbook was published on 1 April 2013. For more information, please click "History" above.
If a firm has two or more offices:
separate reports may be delivered in respect of the different offices; and
separate accounting periods may be adopted for different offices, provided that:
separate reports are delivered;
every office is covered by a report delivered within six months of the end of its accounting period; and
there are no gaps between the accounting periods covered by successive reports for any particular office or offices.