Existing firm applications

August 2017

Notify us about a qualified accountant's report

Information you will need

What is a qualified report?

A qualified accountant's report is a report prepared in line with rule 32A.1(a) when the reporting accountant sees that the Accounts Rules have been broken, which could put client money at risk.

Who can mark a report as qualified?

An accountant who meets the qualifications under rule 34 of the SRA Accounts Rules 2011 must prepare and sign off the report.

When do I need to deliver the report?

If the report is qualified, send it to us within six months of the end date of your accounting period. If we do not receive it before midnight on that date, we will mark your report as late.

Help with your notification

Contact us if you have questions about notifying us of a qualified report.

How to tell us

Please complete the AR1 form. We cannot process incomplete forms.


Accountant's report form (AR1)
Editable PDF 3 pages, 161KB

The AR1 form is an editable PDF document. Complete it electronically. Save the form before you begin work.


Send your completed AR1 form to us by email


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 about your AR1 form and/or your qualified report if we have questions or need more information.


We aim to process all notifications within 30 days.