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Solicitors' Accounts Manual, 14th Edition

Solicitors' Accounts Manual, 14th Edition

作者： Solicitors Regulation Authority
出版商： Law Society Publishing
ISBN: 9781784460563
出版时间 December 2016
规格： Paperback , 233 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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This latest new edition of the Solicitors’ Accounts Manual will ensure you are fully up-to-date with the latest changes to the Accounts Rules since June 2015, versions 15-18 of the SRA Handbook.

It includes the following significant changes:-
- the exemption of some firms from the requirement to obtain an accountant’s report
- the removal of rigid restrictions on the format of the report to allow the accountant to exercise their professional judgement and concentrate on risks to client money
- the simplification of the overseas accounting requirements.
In addition to these main changes, new additions to the Annexes include:-
- the SRA Overseas Accounts Rules 2013
- New SRA warning notice (money missing from a client account)
- New SRA form AR1: accountant’s reporting form
- New guidance on completing the annual accountant’s report, including the transitional arrangements
- New Law Society practice notes on residual client balances (January 2016) and protection for client accounts (January 2016).
This is an official source of reference from the Solicitors Regulation Authority, which is relevant to every solicitors’ practice.
Preface: SRA Accounts Rules 2011
SRA Principles and Code of Conduct Extracts

Annexes:
1. Holding client money and accounting to clients
2. Charging clients and paying tax
3. Compliance
4. Further sources of information and support
Index.

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