The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.

SRA Handbook

Resources: Appendix 2

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.

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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


Ethics FAQs

Question of ethics

Topic-based ethics guidance


Rules and regulations in force before 6 October 2011