The SRA Handbook is no longer in effect.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

SRA Handbook

Provision of details of bank accounts, etc.

Back to version 21

Version 7 of the Handbook was published on 01/04/2013. For more information, please click 'History' Above

Rule 38: Provision of details of bank accounts, etc.


The accountant must request, and you must provide, details of all accounts kept or operated by you in connection with your practice at any bank, building society or other financial institution at any time during the accounting period to which the report relates. This includes client accounts, office accounts, accounts which are not client accounts but which contain client money, and clients' own accounts operated by you as signatory.