The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Firms with two or more places of businessBack to version 21
Version 9 of the Handbook was published on 01/04/2014. 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: