Jurisdiction(s):
United Kingdom

Key definition

Controls definition

What does Controls mean? In practice, controls are the user-facing settings (eg a cookie banner, preference centre or consent management platform) that let individuals accept, reject or later withdraw consent to cookies and similar tracking technologies. The term is descriptive rather than defined in statute, but requirements flow from PECR (UK) and the ePrivacy Regulations 2011 (Ireland), read with the UK GDPR/GDPR standard for consent and regulator guidance (ICO, DPC, EDPB). Key features: - No non-essential cookies before consent; essential cookies only for a service the user requests. - Granular choices by purpose/vendor, with “accept all” and “reject all” presented with equal prominence; no...

SRA Accounts Rules Manual for Law Firm Staff: Handling Client Money, Client Accounts, Interest, TPMA, AML and Finance Controls (England and Wales)

Published by a LexisNexis Practice Compliance expert

Precedents

1 Introduction

This accounts manual outlines our accounting processes and Controls for fee earners and other non-finance colleagues. A separate, more detailed accounts manual is available for the Finance team.

Responsibility for this manual rests with the [ Head of Finance OR COFA ].

2 Basic principles

We must protect money and assets entrusted to the firm by clients and others.

We must at all times comply with the SRA Accounts Rules (the Accounts Rules).

Unless the Accounts Rules state otherwise, we must:

keep Client money separate from the firm’s money;
hold client money safely in a client bank account;
withdraw client money from a client account only as permitted by the Accounts Rules;
not operate banking facilities through a client account; and
pay a fair amount of interest on any client money the firm holds.

3 Accounts department

The Finance department is based at [ insert location, eg office if you have more than one office or location within your office ]...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

DOWNLOAD THIS DOCUMENT

Web page updated on 22/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...