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Solicitors and the Accounts Rules: A Compliance Handbook, 4th Edition

Solicitors and the Accounts Rules: A Compliance Handbook, 4th Edition

作者： Andrew Allen; Janet Taylor
出版商： Law Society Publishing
ISBN: 9781784460181
出版时间 September 2021
规格： Paperback , 272 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥871.88

￥845.72 Save ￥26.15 (3%)

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Every firm of solicitors must ensure that they comply effectively with the SRA Accounts Rules.

The fourth edition of Solicitors and the Accounts Rules has been extensively revised and updated to reflect the implementation of the SRA Standards and Regulations in November 2019.

This book:
- provides indispensable commentary on the requirements of the SRA Accounts Rules;
- highlights the key changes
- suggests practical steps that firms can take to ensure effective compliance;
- gives a range of practical examples for specific situations; and
- explains common breaches of the Rules and how to avoid them.
The SRA Accounts Rules are reproduced in full, complete with appendices and supporting notes on tax and other issues.
1. The Regulatory Structure and SRA Accounts Rules
2. SRA Accounts Rules - an overview
3. What money is being received and held?
4. Where must the money be held?
5. When can the money be used?
6. What record keeping and other obligations arise?
7. How should any final balance be dealt with?
8. Should the firm be holding and paying over the money?
9. Third Party Managed Accounts
10. Operating a client’s own account
11. Dealings with other money belonging to clients or third parties
12. Practical tips for COFAs
13. The Accountant’s Report
14. What should a firm expect from its Reporting Accountant?
15. VAT and costs
16. Trust Corporations
17. Frequently Asked Questions
Appendices
Andrew Allen leads PKF Francis Clark’s specialist national legal sector team and has been advising law firms on strategic, compliance, tax and regulatory issues for over 20 years. Andrew is the vice chair of the Law Management Section of the Law Society and past chair of the ICAEW Solicitors’ Special Interest Group. Janet Taylor joined PKF Francis Clark as part of the firm’s specialist legal team in 2018 and is regarded as one of the finest trainers on the SRA Accounts Rules. Janet is the current subject matter expert for the ICAEW’s Solicitors Community Advisory Group and has been advising law firms on the Accounts Rules and regulatory matters for over 20 years.

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