UK SRA (HAT)

Document  

Change/Detail  

Periods commencing on or after 25 November 2019   

These assignments should test for compliance with the SRA Accounts Rules 2019 only. See below for specific document changes:  

Permanent file and planning:  

Ab1 Acceptance of engagement checklist  

Updated guidance, references and procedures  

Ab2 Staff declarations  

Updated guidance    

Ab6a Permanent file checklist  

Updated guidance and procedures   

Ab6b Overview of systems  

Updated guidance  

Ab7 Preliminary planning proceed  

New document  

Ab8 Risk assessment  

Updated guidance and procedures  

Ab9 Assignment plan  

Updated guidance and procedures  

Engagement letters  

Example engagement letters replaced with a placeholder. Additional placeholder added  

Work Programmes:  

B1 Client ledgers, client bank  

Updated guidance, references and procedures  

C1 Business accounts   

Updated guidance, references and procedures  

D1 Client accounts payments  

Updated guidance, references and procedures  

E1 Client account receipts   

Updated guidance, references and procedures  

F1 Client files  

Updated guidance, references and procedures  

G1 Client money  

Updated guidance, references and procedures  

H1 Bill of costs  

Updated guidance, references and procedures  

Completion  

Aa1 Assignment control checklist  

Updated guidance, references, procedures and conclusion  

Aa3a Critical issues memorandum  

Updated guidance  

Aa3b SRA accounts rules whistle blowing checklist  

New document  

Aa4 Letter of representation  

Updated for SRA 2019 rules  

Aa5 Management letter  

Placeholder added  

Appendices and guidance  

1.1 Background information and useful addresses

Updated guidance  

1.2 2 SRAAR 2011 Key definitions

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