SRA Accounts Rules 2011 forms part of Edition 3 of the Handbook, which came into effect on 18 April 2012.
The SRA may waive in writing in any particular case or cases any of the provisions of Part 7 of the rules, may place conditions on, and may revoke, any waiver.
Guidance note
Applications for waivers should be made to the Professional Ethics Guidance Team. You will need to show that your circumstances are exceptional in order for a waiver to be granted.
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