The SRA Handbook is no longer in effect.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

SRA Handbook

Matters outside the accountant's remit

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Version 13 of the Handbook was published on 01/04/2015. For more information, please click 'History' Above

Rule 41: Matters outside the accountant's remit


The accountant is not required:


to extend his or her enquiries beyond the information contained in the documents produced, supplemented by any information and explanations given by you;


to enquire into the stocks, shares, other securities or documents of title held by you on behalf of your clients;


to consider whether your accounting records have been properly written up at any time other than the time at which his or her examination of the accounting records takes place;


to check compliance with the provisions in rule 22 on interest, nor to determine the adequacy of your interest policy;


to make a detailed check on compliance with the guidelines for accounting procedures and systems (see rules 26 and 40); or


to determine the adequacy of the steps taken under paragraphs (a) and (b) of rule 20.2.