SRA Handbook

Firms with two or more places of business

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Rule 45: Firms with two or more places of business

45.1

If a firm has two or more offices:

(a)

separate reports may be delivered in respect of the different offices; and

(b)

separate accounting periods may be adopted for different offices, provided that:

(i)

separate reports are delivered;

(ii)

every office is covered by a report delivered within six months of the end of its accounting period; and

(iii)

there are no gaps between the accounting periods covered by successive reports for any particular office or offices.