Advice on dealing with solicitor accounts

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Professional regulators are placing more emphasis on the quality of work performed by reporting accountants in respect of 2011 SRA Accounts Rules. In this article, Steve Collings takes a look at some of the most commonly asked questions where this work is concerned, in a Q & A style format. Q: During a recent practice assurance visit, the inspector complained that I had not obtained bank certificates for two selected dates. My understanding was that the bank statement was sufficient. Is this correct?

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Steven Collings
Audit and Technical Partner
Leavitt Walmsley Associates Ltd
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