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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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A new edition is due, details can be seen here:
Solicitors' Accounts Manual 14th ed isbn 9781784460563

Solicitors' Accounts Manual 13th ed

ISBN13: 9781784460150
New Edition ISBN: 9781784460563
Previous Edition ISBN: 9781907698194
Published: June 2015
Publisher: Law Society Publishing
Country of Publication: UK
Format: Paperback
Price: £34.95

In stock.

This new edition of the Solicitors' Accounts Manual takes account of key changes to the Rules up to 1st April 2015.

It will also include completely revised appendices, the new SRA Warning Notice on using client accounts as well as all the key changes up to and including Version 13 of the SRA Handbook.

Since the previous edition in 2011, there have been a number of changes to the Rules including the following:

  • A consequential amendment has been made to rule 4.2 to reflect the revised definition of regulated activity for MDPs
  • Rule 20.2 has been amended to increase the limit of client money that may be withdrawn from client account without the authorisation of the SRA from £50 to £500
  • Rule 32 has been replaced and retains the existing requirement on all other firms to obtain an accountant's report if they hold client money but only requires qualified reports to be delivered to the SRA
  • A new rule 32.1A has been inserted which exempts from the requirement to obtain an accountant's report a small group of firms where all of the client money received during an accounting period is money held or received from the Legal Aid Agency or in the circumstances set out in rule 19.3
  • A new guidance note (i) to rule 32 explains the term qualified accountant's report
  • Changes to the guidance notes to rule 44 and Appendix 5 update the format of the accountant's report to remove unnecessary information fields.
The Solicitors' Accounts Manual is essential for every solicitors’ practice.

Legal Practice Management, Accounting
Preface: SRA Accounts Rules 2011
SRA Principles and Code of Conduct Extracts

1. Holding client money and accounting to clients
2. Charging clients and paying tax
3. Compliance
4. Further sources of information and support