Existing firm applications

Updated 25 November 2019

Notify us about a qualified accountant's report

Who is this notification for?

You will need to deliver your accountant's report to the SRA within six months of the end of the accounting period if the accountant’s report is qualified to show a failure to comply with these rules, such that money belonging to clients or third parties is, or has been, or is likely to be placed, at risk, as detailed in Rule 12.1(b) of the SRA Accounts Rules.

Help with your notification

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

How to tell us

You need to complete the Accountant's Report (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 or need more information.


We aim to process all notifications within 30 days.