The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Departures from guidelines for accounting procedures and systemsBack to version 21
Version 3 of the Handbook was published on 20/04/2012. For more information, please click 'History' Above
Rule 40: Departures from guidelines for accounting procedures and systems
The accountant should be aware of the SRA's guidelines for accounting procedures and systems (see rule 26), and must note in the accountant's report any substantial departures from the guidelines discovered whilst carrying out work in preparation of the report. (See also rule 41.1(e).)