The new style is available on the Society’s website and must be used for any accounting period ending after 1 September 2015. It can also be used for earlier accounting periods.
The certificate has been updated, with fewer questions in the risk management section, a reworded money laundering and terrorist financing section, and there is no longer a requirement for incorporated practices to certify that all Guarantee Fund undertakings have been submitted to the Society. Incorporated practices will now need to send copies of all documents submitted to Companies House (rule D5.6.4) with their accounts
For firms not holding client funds, ACC2A and ACC2B have not changed and continue to be required annually.
In this issue
- Land registration and leases
- Disharmony and disharmonising
- FCA reviews: not the end of the story?
- A host of claims for guests
- Pensions auto-enrolment: some clarity for trainees
- Reading for pleasure
- Opinion: Stewart Cunningham and Nadine Stott
- Book reviews
- President's column
- KIR: have your say
- People on the move
- You and whose mind?
- Deil tak the hindmost
- Cultivating judgment
- Women: paths to power
- Sorry: no longer the hardest word?
- Fairness in the balance
- Minimum pricing: the latest
- Planning: shakeup on the way?
- New burdens for employers?
- Scottish Solicitors Discipline Tribunal
- Ancillary rights as real rights
- Life at the cutting edge
- One form if firms hold client money
- Further fraud alerts issued
- Law reform roundup
- Guidance: duties re legal rights
- From the Brussels office
- Rights in chaos: asylum seekers and migrants in the EU
- Mirror wills: can I change?
- Renewal: the impetus for review
- Ask Ash
- The day of minimis is here
- If it ain't broken...?
- The voice of youth