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  7. Departures from guidelines for accounting procedures and systems

The SRA Handbook is no longer in effect.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

SRA Handbook

Departures from guidelines for accounting procedures and systems

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Version 12 of the Handbook was published on 31/10/2014. 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).)

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