The SRA Handbook is no longer in effect.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

SRA Handbook

Rule 50B: Accountants' Reports

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Version 17 of the Handbook was published on 12/08/2016. For more information, please click 'History' Above

Rule 50B: Accountants' Reports


You must obtain an accountant's report in respect of any period during which you or the Exempt European Practice from which you practice have held or received client money unless you fall within any of the exceptions contained in rule 32A.1A.


You must comply with the rules in Part 6 in relation to any accountant's report that you are required to obtain under rule 50B.1.