Suspense ledger

Suspense ledger guidance:

1 Introduction This document sets out our [accounting OR finance] systems and controls. Any person working in the firm’s [Accounts OR Finance] department must ensure they...

Precedents

1 Introduction 1.1 This accounts manual sets out our [accounting OR finance] systems and controls for fee earners and other non-[accounts OR finance] staff. There is a...

Precedents

This Practice Note sets out the requirements of the SRA Accounts Rules 2019 (the 2019 Rules), in force from 25 November 2019, together with supporting guidance published...

Practice Note

This Practice Note sets out the requirements of the SRA Accounts Rules 2019, in force from 25 November 2019, regarding use of suspense ledgers. It also reflects...

Practice Note

A: General information Date of review Person(s) conducting review B: Review and findings Do you need to review or create a list of persons who have authority to disclose...

Precedents

The SRA AR 2011 allow firms to use a temporary client ledger card (referred to as a suspense ledger account) to post unknown receipts while further information is...

Practice Note

The SRA AR 2011 allow firms to use a temporary client ledger card (referred to as a suspense ledger account) to post unknown receipts while further information is...

Practice Note
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