The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Version 21 of the Handbook was published on 06/12/2018. For more information, please click 'History' Above
Rule 46: Waivers
The SRA may waive in writing in any particular case or cases any of the provisions of Part 6 of the rules, and may revoke any waiver.
Applications for waivers should be made to the SRA. In appropriate cases, firms may be granted a waiver of the obligation to obtain an accountant's and in accordance with the SRA's current Waivers Policy.