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Solicitors and the Accounts Rules: A Compliance Handbook 4th ed

ISBN13: 9781784460181
Previous Edition ISBN: 9781907698125
Published: August 2021
Publisher: Law Society Publishing
Country of Publication: UK
Format: Paperback
Price: £75.00

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Every firm of solicitors must ensure that they comply effectively with the SRA Accounts Rules. The fourth edition of Solicitors and the Accounts Rules has been extensively revised and updated to reflect the implementation of the SRA Standards and Regulations in November 2019.

This book:

  • provides indispensable commentary on the requirements of the SRA Accounts Rules;
  • highlights the key changes
  • suggests practical steps that firms can take to ensure effective compliance;
  • gives a range of practical examples for specific situations; and
  • explains common breaches of the Rules and how to avoid them

The SRA Accounts Rules are reproduced in full, complete with appendices and supporting notes on tax and other issues.

Professional Conduct and Ethics, Accounting
1. The Regulatory Structure and SRA Accounts Rules
2. SRA Accounts Rules - an overview
3. What money is being received and held?
4. Where must the money be held?
5. When can the money be used?
6. What record keeping and other obligations arise?
7. How should any final balance be dealt with?
8. Should the firm be holding and paying over the money?
9. Third Party Managed Accounts
10. Operating a client’s own account
11. Dealings with other money belonging to clients or third parties
12. Practical tips for COFAs
13. The Accountant’s Report
14. What should a firm expect from its Reporting Accountant?
15. VAT and costs
16. Trust Corporations
17. Frequently Asked Questions