Accountants' reports

Updated 25 November 2019

Email us to tell us the date your firm first began to hold client money. We will set up an initial 12-month accounting period, starting on that date.

If you need to change the end date of your accounting period, please email us.

Cease to hold

You must obtain an accountant's report within six months of your period end date. We may require you to obtain or deliver an accountant's report to the SRA on reasonable notice if you cease to operate as an authorised body and to hold or operate a client account, or the SRA considers that it is otherwise in the public interest to do so.