The SRA Handbook is no longer in effect.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

SRA Handbook

Change of accountant

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Version 15 of the Handbook was published on 01/11/2015. 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.