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Accounts and finance


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Taking money for your firm's costs - Guidance

For all SRA-authorised firms and individuals that receive money and assets from clients and third parties and use that money to pay fees and disbursements.

Planning for and completing an accountant's report - Guidance

Advice to help reporting accountants and a firm’s senior managers/ COFA prepare for and complete an accountant’s report and statutory reporting obligations to us.

Statement of our position regarding firms operating a client’s own account - Guidance

Understand in what circumstances under Rule 10 of the SRA Accounts Rules you can operate a client’s own personal bank account as signatory.

Granting authority to withdraw residual client balances - Guidance

To help you understand how we make decisions to grant authorisation to a firm to withdraw residual client balances over £500.

Improper use of client account as a banking facility - Warning notice

How to prevent your firm’s client bank account being improperly used as a banking facility.

Do I need to operate a client account? - Guidance

Questions and answers for SRA-authorised firms that receive client money in the form of fees and disbursements and want to rely on the exemption not to operate a client account.

Helping you keep accurate client accounting records - Guidance

Understand your obligations under the SRA Accounts Rules to keep accurate accounting records relating to the receipt and handling of client money.

Improper use of client account as a banking facility - Case studies

Case studies to be read in conjunction with the warning notice on improper use of client account as a banking facility.

Joint accounts and record keeping - Guidance

Understand the types of joint accounts that you can operate and the records which you will need to keep in order to comply with the SRA Accounts Rules.

Consumer credit activities - Case studies

Case studies to be read in conjunction with the Regulation of consumer credit activities toolkit.