The SRA Handbook is no longer in effect.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

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Version 18 of the Handbook was published on 01/11/2016. 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.