SRA Handbook

Rule 50B: Accountants' Reports

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

Rule 50B: Accountants' Reports


You must obtain an accountant's report in respect of any period during which you or the Exempt European Practice from which you practice have held or received client money unless you fall within any of the exceptions contained in rule 32A.1A.


You must comply with the rules in Part 6 in relation to any accountant's report that you are required to obtain under rule 50B.1.

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