Solicitors Accounts Regulations Toolkit 2025 NI

Release date: September 2025

This toolkit helps you with the preparation of a Reporting Accountant’s Report for submission to the Law Society of Northern Ireland in accordance with the Solicitors Accounts Regulations 2014. It also addresses recurring issues highlighted by the Law Society regarding the standard of reporting.

Key features:

• Navigate and complete your tasks with ease using our Excel-based Work Programme.  This is in the same familiar format as the rest of the Institute's practice toolkits;
• It includes template testing schedules for many of the sample tests in the work programme;
• It includes pro-forma schedules to assist in compiling figures for the Reconciling Statement, the Office Reconciling Statement, and include essential details in the Reporting Accountants’ Report;
• Ensure nothing is overlooked with our comprehensive ‘Checklist before Submission’;
• The file structure and referencing system are designed to integrate seamlessly with your accounts preparation files;
• The planning section is compliant with the latest Code of Ethics and most recent guidance on assurance engagements;
• Benefit from a template Planning Memorandum to guide your preparation process;
• Sample suggested paragraphs for inclusion in the letter of engagement.
• The Work Programme has been created to address the requirements of the Solicitors Accounts Regulations 2014;

• Guidance on good practice for completing the First, Second and Fourth Schedules of the Reporting Accountants’ Report, with example suggested wording.