SRA Handbook


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

Rule 46: Waivers


The SRA may waive in writing in any particular case or cases any of the provisions of Part 6 of the rules, and may revoke any waiver.

Guidance note


Applications for waivers should be made to the SRA. In appropriate cases, firms may be granted a waiver of the obligation to obtain an accountant's and in accordance with the SRA's current Waivers Policy.

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