The SRA Handbook is no longer in effect.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

SRA Handbook

Firms with two or more places of business

Back to version 21

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

Rule 45: Firms with two or more places of business


If a firm has two or more offices:


separate reports may be delivered in respect of the different offices; and


separate accounting periods may be adopted for different offices, provided that:


separate reports are delivered;


every office is covered by a report delivered within six months of the end of its accounting period; and


there are no gaps between the accounting periods covered by successive reports for any particular office or offices.