SRA Handbook

Resources: Privileged documents

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

/solicitors/guidance/ethics-guidance/Accountant-s-report-and-guidance-for-firms-and-accountants.page

• 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

• Form AR2 - accountant's report form for an overseas practice (Word 7 pages, 300K)

• Form AR2 - accountant's report form for an overseas practice (PDF 7 pages, 140K)

• Notes for AR2 - accountant's report form for an overseas practice

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Rules and regulations in force before 6 October 2011