The SRA Handbook is no longer in effect.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

SRA Handbook

Back to version 21

Version 15 of the Handbook was published on 01/11/2015. For more information, please click 'History' Above

Rule 37: Place of examination [Deleted]

Unless there are exceptional circumstances, the place of examination of your accounting records, files and other relevant documents must be your office and not the office of the accountant. This does not prevent an initial electronic transmission of data to the accountant for examination at the accountant's office with a view to reducing the time which needs to be spent at your office.