SRA Handbook

Waivers

Version 21 of the Handbook was published on 06/12/2018. For more information, please click 'History' Above

Rule 46: Waivers

46.1

The SRA may waive in writing in any particular case or cases any of the provisions of Part 6 of the rules, and may revoke any waiver.

Guidance note

(i)

Applications for waivers should be made to the SRA. In appropriate cases, firms may be granted a waiver of the obligation to obtain an accountant's and in accordance with the SRA's current Waivers Policy.