The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Resources: Appendix 1
Follow the links below for resources related to this part of the SRA Handbook. The material does not form part of the SRA Handbook, and you will exit the Handbook if you click on any of the links listed below.
Please use the Back button in your browser to return to this page.
Accountant's report (AR1) and guidance for firms and accountants
Guidance on completing the annual accountant's report (AR1 form)
Exemption to the requirement to obtain an accountant's report
Download AR1 - Accountant's Report form
Accountant's report for overseas practice
Notes for AR2 - accountant's report form for an overseas practice
Question of ethics
Rules and regulations in force before 6 October 2011