Version 1 of the Handbook was published on 16 September 2011, and was superseded by Version 2 on 23 December 2011. For more information, click "History" above.
The SRA may from time to time publish guidelines for accounting procedures and systems to assist you to comply with Parts 1 to 4 of the rules, and you may be required to justify any departure from the guidelines.
The current guidelines appear at Appendix 3.
The reporting accountant does not carry out a detailed check for compliance, but has a duty to report on any substantial departures from the guidelines discovered whilst carrying out work in preparation of his or her report (see rules 40 and 41.1(e)).