The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Change of accountantBack to version 21
Version 1 of the Handbook was published on 16/09/2011. For more information, please click 'History' Above
Rule 36: Change of accountant
On instructing an accountancy practice to replace that previously instructed to produce accountant's reports, you must immediately notify the SRA of the change and provide the name and business address of the new accountancy practice.