• Darren Whelan

    Darren is a legal finance and compliance specialist with a wealth of experience and a sustained record of success within the Legal, IT and Education sectors. He has gained key expertise across a diverse range of areas including technology, legal services, governing boards and teaching. He started his accounting career as a Legal Cashier in 1998 – a career that now spans 4 decades and 3 versions of the Accounts Rules. Full Profile

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COFA/HOFA, SRA Accounts Rules

We carry out a lot one-off transactions for clients. However, instead of opening an individual client ledger for each client, we have a general ledger card on which we record the details of each client and the bills and costs received. Is this permissible under the SRA Accounts Rules?

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