The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Guidelines for accounting procedures and systemsBack to version 21
Version 20 of the Handbook was published on 01/10/2018. For more information, please click 'History' Above
Rule 26: Guidelines for accounting procedures and systems
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.
The current guidelines appear at Appendix 3.