Practical Problems with SRA Accounts Rules

The report required by the Solicitors' Regulation Authority under the SRA Accounts Rules 2011 is one of the more onerous tasks of the independent accountancy practice.

The Rules are very complex, and as such non-compliance will be an issue for the majority of reporting accountants. However, knowledge of the Rules will not be sufficient to ensure that all breaches are identified. Additionally, anyone undertaking this type of assignment must have a sound practical understanding of how to identify breaches. On completion of this course participants will be aware of the problems that they should be looking for when completing the fieldwork.

The content is a workshop based format involving discussion and practical examination via case studies, of examples of non-compliance with the Rules including:

  • Problems with bank reconciliations
  • Mis-treatment of disbursements - professional and other
  • Transfers of costs and withdrawals from client account
  • Identification of risk areas
  • Identification and treatment of breaches

It is based entirely on the rules currently in force and does not address any proposed future changes.

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