Since the last edition of the Solicitors' Accounts Manual in 2011 there have been a number of changes to the Rules including the following:* an amendment to rule 6 reflects the removal of the requirement for the COFA of a recognised body/recognised sole practitioner to report non-material breaches of the rules to the SRA* 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definition of regulated activity for MDPs* rule 20.2 has been amended to increase the limit of client money that may be withdrawn from client account without the authorisation of the SRA from GBP50 to GBP500* rule 32 retains the existing requirement on all firms to obtain an accountant's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 exempts from the requirement to obtain an accountant's report a small group of firms where the only client money received during an accounting period is money held or received from the Legal Aid Agency* new guidance to rule 32 and changes to the guidance notes to rule 44 reflect the amendments made to the accountant's report regime. The format of the accountant's report form at Appendix 5 has also been updated* the SRA Accounts Rules also now apply in a modified form to registered European lawyers practising from an office in England and Wales of an exempt European practice in circumstances in which client money is held or receivedUp-to-date to 1 April 2015, the book also includes completely revised Appendices, the new SRA Warning Notice on the improper use of client accounts, recent SRA guidance on withdrawing residual client balances and case studies on the role of the COFA, as well as all the key changes up to and including Version 14 of the SRA Handbook.
Published by The Law Society, 2009
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