Departures from guidelines for accounting procedures and systems

Version 10 of the Handbook was published on 1 July 2014. For more information, please click "History" above.

Rule 40: Departures from guidelines for accounting procedures and systems

40.1

The accountant should be aware of the SRA's guidelines for accounting procedures and systems (see rule 26), and must note in the accountant's report any substantial departures from the guidelines discovered whilst carrying out work in preparation of the report. (See also rule 41.1(e).)