The SRA Handbook is no longer in effect.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

SRA Handbook

Resources: Appendix 5

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Accountant's report (AR1) and guidance for firms and accountants

    • Guidance on completing the annual accountant's report (AR1 form)

    • Exemption to the requirement to obtain an accountant's report

    • Download AR1 - Accountant's Report form

 

Accountant's report for overseas practice

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Rules and regulations in force before 6 October 2011