The SRA Handbook is no longer in effect.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