The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Resources: Departures from guidelines for accounting procedures and systems
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