The SRA Handbook is no longer in effect.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

SRA Handbook

Completion of checklist

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

Rule 43: Completion of checklist


The accountant should exercise his or her professional judgment in adopting a suitable "audit" programme, but must also complete and sign a checklist in the form published from time to time by the SRA. You must obtain the completed checklist, retain it for at least three years from the date of signature and produce it to the SRA on request.

Guidance notes


The current checklist appears at Appendix 4. It is issued by the SRA to firms at the appropriate time for completion by their reporting accountants.


The letter of engagement required by rule 35 imposes a duty on the accountant to hand the completed checklist to the firm, to keep a copy for three years and to produce the copy to the SRA on request.