SQE1 Prep FLK2 Study Guides · Volume 4 of 7
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
- EPUB · PDF
£9.99one-time · lifetime access · no DRM
Up-to-date as at September 2026
Instant download after checkout. EPUB and PDF, re-downloadable from your library any time.
- Or get all 13 books for £49.99, less than six bought separately.
- Prefer print? Paperback and Kindle editions on Amazon (opens in a new tab)
Inside the book
All 8 chapters of Solicitors Accounts
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.
Read the free sampleChapter 1 plus five worked questions, EPUB and PDF.
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
- EPUB (Kindle via Send to Kindle, Apple Books, Kobo) and print-ready PDF included
Revising more than one subject?
All 13 guides for £49.99
Every FLK1 and FLK2 subject in EPUB and PDF, less than six books bought separately. Included free with the platform’s lifetime plan.
- This book
- £9.99
- All 13 books
- £49.99
Up-to-date as at September 2026
See the bundleThe other FLK2 guides
Complete the FLK2 set
FLK2 examines 7 subjects in one 180-question paper. Each guide covers one of them.
Before you buy
Free Solicitors Accounts resources
Frequently asked
Solicitors Accounts study guide: your questions
8 chapters of plain-English SQE1 FLK2 notes covering the whole Solicitors Accounts specification, 240 worked single-best-answer questions with an explanation of every option, and 399 flashcards. The PDF runs to about 590 pages. Learn more →
All 8, in the order the syllabus builds: from Introduction to Solicitors Accounts to Accountants' Reports and Record Retention. Chapter 1 is the free sample, so you can judge the writing before you buy.
Both, in one purchase: EPUB for Kindle (via Send to Kindle), Apple Books, Kobo and Pocketbook, and a print-quality PDF. Both downloads appear in your library straight after checkout and you can re-download them any time. Learn more →
£9.99 as a one-time purchase with lifetime access and no subscription. All 13 FLK1 and FLK2 guides together are £49.99, less than six books bought separately.
The text is the same. The Kindle edition is sold through Amazon; the paperback drops the flashcard appendix and, in the longest subjects, some of the worked questions. The ebook here is the complete edition with every question and flashcard, in EPUB and PDF.
It is drawn from the same Solicitors Accounts notes and question bank as sqe1prep.co.uk, arranged for reading end to end. The book works offline, on paper or on a Kindle. The platform adds timed FLK2 mock exams, spaced-repetition scheduling and progress tracking across all 13 subjects, and its lifetime plan includes every book. Learn more →
FLK2 examines 7 subjects in a single 180-question paper, so most candidates cover all of them. Each guide is one subject, so buy the ones you need at £9.99 or take all 13 for £49.99. Learn more →
Yes. It states the law in force at publication on the copyright page and follows the current SRA assessment specification for SQE1 FLK2. When the syllabus changes we re-issue, and existing buyers download the new edition from their library free.
Ready to start Solicitors Accounts?
8 chapters, 240 worked questions and 399 flashcards in EPUB and PDF, for £9.99.