SRA Handbook

Place of examination

Back to version 21

Version 4 of the Handbook was published on 21/06/2012. For more information, please click 'History' Above

Rule 37: Place of examination

37.1

Unless there are exceptional circumstances, the place of examination of your accounting records, files and other relevant documents must be your office and not the office of the accountant. This does not prevent an initial electronic transmission of data to the accountant for examination at the accountant's office with a view to reducing the time which needs to be spent at your office.