The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Resources: Appendix 3
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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
Notes for AR2 - accountant's report form for an overseas practice
Question of ethics
Topic-based ethics guidance
Rules and regulations in force before 6 October 2011