The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Rule 43B: Failure to provide documentationBack to version 21
Version 15 of the Handbook was published on 01/11/2015. For more information, please click 'History' Above
Rule 43B: Failure to provide documentation
You must provide documentation to the accountant as required to enable completion of the accountant's report. When acting on a client's instructions, you will normally have the right on the grounds of privilege as between solicitor and client to decline to produce any document requested by the accountant for the purposes of his or her examination. A significant failure to provide documentation may result in the accountant deciding that they should qualify the report if they consider that as a result, they cannot properly prepare the report in accordance with these rules.
In a recognised body or licensed body with one or more managers who are not legally qualified, legal professional privilege may not attach to work which is neither done nor supervised by a legally qualified individual - see Legal Services Act 2007, section 190(3) to (7), and Schedule 22, paragraph 17.