Solicitors Accounts SQE1 FLK2 Study Guide
Client money and accounts rules. Eight chapters cover the SRA Accounts Rules end to end: client money, client account operation, double-entry bookkeeping for client and office money, interest, mixed receipts, transfers, accountant’s reports and breach correction, with the ledger examples FLK2 keeps asking about.
- Chapters
- 8
- Worked MCQs
- 240
- Flashcards
- 399
- Formats
- PDF · EPUB
Includes the January 2027 SRA update
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Inside the book
All 8 chapters of the Solicitors Accounts SQE1 notes
The book follows the SRA’s FLK2 specification for Solicitors Accounts chapter by chapter. Chapter 1 is free to read in the sample.
- 01Free sample
Introduction to Solicitors Accounts
Core principles, double entry bookkeeping, SRA Accounts Rules overview
30 worked questions · 44 flashcards
- 02
Client Money
Definition, payment into client account, withholding, repayment, accounting entries
30 worked questions · 44 flashcards
- 03
Client Account Operations
Meaning of client account, no banking facilities, withdrawals, accounting entries
30 worked questions · 40 flashcards
- 04
Interest on Client Money
Requirement to pay interest, accounting entries, exceptions
30 worked questions · 40 flashcards
- 05
Breaches of the SRA Accounts Rules
Identifying breaches, duty to correct, accounting entries, reporting
30 worked questions · 53 flashcards
- 06
Records, Ledgers and Reconciliation
Client ledgers, reconciliation, bills, disbursements, transfers, VAT
30 worked questions · 72 flashcards
- 07
Joint Accounts and Third-Party Accounts
Operation of joint accounts, client's own account, third-party managed accounts
30 worked questions · 46 flashcards
- 08
Accountants' Reports and Record Retention
Obtaining accountants' reports, delivery, storage, retention of accounting records
30 worked questions · 60 flashcards
Every chapter also has a free page on this site with sample questions: SQE1 Solicitors Accounts topics and free questions →
Look inside
Pages from the Solicitors Accounts guide
Rendered from the free sample at print size. Chapter 1 in full and five worked questions are free to download.
The first page of a chapter: study time, difficulty and what you will be able to explain by the end. 
Statute extracts, examiner tips and warnings are set out in boxes inside the notes. 
Every worked question ends with the correct answer and why each of the other options fails.
What you get
Everything in the Solicitors Accounts guide
- 8 chapters of notes: SRA Accounts Rules, client account operation, double-entry bookkeeping, interest, mixed receipts, transfers between client and office account, accountant’s reports, breach correction
- 240 worked SBA questions and ledger entries with full explanations
- 399 flashcards organised by chapter for spaced repetition
- Glossary of accounts terms and the SRA’s published guidance, plus an alphabetical index
- Print-ready PDF and EPUB (Kindle via Send to Kindle, Apple Books, Kobo) included
Revising more than one subject?
All 13 guides for £49.99
Every FLK1 and FLK2 subject in PDF and EPUB, less than six books bought separately. Included free with the platform’s lifetime plan.
- This book
- £9.99
- All 13 books
- £49.99
Includes the January 2027 SRA update
See the bundleThe other FLK2 guides
Complete the FLK2 set
FLK2 examines 7 subjects in one 170-question paper from January 2027 (180 until July 2026). Each guide covers one of them.
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8 chapters, 240 worked questions and 399 flashcards in PDF and EPUB, for £9.99.