Accountants' Reports and Record Retention — SQE1 FLK2 Solicitors Accounts

The report was finished in September, well inside the deadline, and posting it a fortnight late is still a breach in its own right.
Practise this topic with exam-style questions: sqe1prep.co.uk/sqe1/solicitors-accounts?utm_so…
In this episode:
• Obtain the report within six months of the accounting period end
• Deliver it to the SRA only if it is qualified
• Rule 12.5 is two limbs: chartered body, and registered auditor
• Keep records six years from the record, not from the file
• Exemption from the report exempts you from nothing else
Narrated by an AI voice from a script written and checked by the editors at sqe1prep.co.uk. Educational content only — not legal advice. SQE1 Prep is not affiliated with or endorsed by the SRA or Kaplan.