The SRA Handbook is no longer in effect.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

SRA Handbook

Guidelines for accounting procedures and systems

Back to version 21

Version 16 of the Handbook was published on 01/04/2016. For more information, please click 'History' Above

Rule 26: Guidelines for accounting procedures and systems

26.1

The SRA may from time to time publish guidelines for accounting procedures and systems to assist you to comply with Parts 1 to 4 of the rules, and you may be required to justify any departure from the guidelines.

Guidance notes

(i)

The current guidelines appear at Appendix 3.