Existing firm applications

25 November 2019

Notify us of a cease to hold report

What is this notification for?

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.

Cease to hold requirements are detailed in Rule 12.4 of the SRA Accounts Rules.

Help with your notification

Contact us if you have questions about preparing or submitting a 'cease to hold' report.

How to tell us

You must complete the Accountant Report notification (AR1).


The form is an editable PDF and must be completed electronically. You must save a copy of the form to your computer before you start to fill it in. These forms are not compatible with Mac computers.


Send your notification to the email address on the form.


There is no fee.

What you can expect from us

We will send you an automated reply. Please keep it as proof of delivery.

We may contact you if we have questions about your 'cease to hold' report.


We aim to process all notifications within 30 days.