The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
SRA Handbook
Guidelines for accounting procedures and systems
Back to version 21Version 20 of the Handbook was published on 01/10/2018. For more information, please click 'History' Above
Rule 26: Guidelines for accounting procedures and systems
- 26.1
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The SRA may from time to time publish guidelines for accounting procedures and systems to assist you to comply with Parts 1 to 4 of the rules, and you may be required to justify any departure from the guidelines.
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Guidance notes
- (i)
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The current guidelines appear at Appendix 3.