SRA Handbook

Rule 50B: Accountants' Reports

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Rule 50B: Accountants' Reports

50B.1

You must obtain an accountant's report in respect of any period during which you or the Exempt European Practice from which you practice have held or received client money unless you fall within any of the exceptions contained in rule 32A.1A.

50B.2

You must comply with the rules in Part 6 in relation to any accountant's report that you are required to obtain under rule 50B.1.