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CELE SQE1 模拟练习

Examination Timing: 00H02M15S

Helen, a solicitor, discovers that the annual accounting report prepared by the firm's accountant has been qualified. What steps should Helen and the partners take in response to this qualified report?

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You have chosen the incorrect answer.
Your selected option: E

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An accountant will qualify a report if serious breaches of the Rules have been identified, such as issues with client money. Therefore, option A is incorrect. It is the firm's responsibility, not the accountant's, to send the qualified report to the SRA within six months of the end of the firm's accounting period, making option B incorrect. While it may be prudent to discuss the report with the accountant to address any flaws in the firm's practices, this is not a requirement under the Rules, so option E is not strictly correct. Instructing a different accountant for a second opinion (option D) is also inappropriate. 

Key Point: The SRA Accounts Rules require that any qualified reports must be sent to the SRA within six months. Firms must take responsibility for addressing and rectifying any identified breaches to ensure compliance and protect client money.



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