The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Matters outside the accountant's remitBack to version 21
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 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 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.