The complete SQE1 syllabus, one topic per episode. Every FLK1 and FLK2 topic — the rules, the leading principles and the traps examiners set — in focused audio lessons of around fifteen minutes. Scripts are written and checked from the study notes at sqe1prep.co.uk and narrated by an AI voice. Practise every topic with 4,400+ exam-style questions at sqe1prep.co.uk. SQE1 Prep is an independent revision provider and is not affiliated with, endorsed by, or connected to the SRA or Kaplan. Educational content only — not legal advice. The SQE and SOLICITORS QUALIFYING EXAMINATION trade marks are the property of and are used under licence from the Solicitors Regulation Authority.
Accountants' Reports and Record Retention — SQE1 FLK2 Solicitors Accounts
The report was finished in September, well inside the deadline, and posting it a fortnight late is still a breach in its own right.
Practise this topic with exam-style questions: sqe1prep.co.uk (https://sqe1prep.co.uk/sqe1/solicitors-accounts?utm_source=podcast&utm_medium=rss&utm_campaign=sa-08-reports)
In this episode:
Obtain the report within six months of the accounting period end
Deliver it to the SRA only if it is qualified
Rule 12.5 is two limbs: chartered body, and registered auditor
Keep records six years from the record, not from the file
Exemption from the report exempts you from nothing else
Narrated by an AI voice from a script written and checked by the editors at sqe1prep.co.uk. Educational content only — not legal advice. SQE1 Prep is not affiliated with or endorsed by the SRA or Kaplan.
27 Aug 2026
Joint Accounts and Third-Party Accounts — SQE1 FLK2 Solicitors Accounts
Two clients, one pot of money, and a trainee who is certain you need two bank accounts to keep it straight.
Practise this topic with exam-style questions: sqe1prep.co.uk (https://sqe1prep.co.uk/sqe1/solicitors-accounts?utm_source=podcast&utm_medium=rss&utm_campaign=sa-07-joint-accounts)
In this episode:
Two different things get called a joint account, and only one is rule 9
The ledger separates client money, not the bank account
Rule 9 leaves statements and the bills record, and nothing else
A client's own account is one you operate as signatory
Money you do not hold never goes on a client ledger
Narrated by an AI voice from a script written and checked by the editors at sqe1prep.co.uk. Educational content only — not legal advice. SQE1 Prep is not affiliated with or endorsed by the SRA or Kaplan.
27 Aug 2026
Records, Ledgers and Reconciliation — SQE1 FLK2 Solicitors Accounts
Your client has paid you six thousand pounds and it is all still in the client account, and you still cannot send the completion money.
Practise this topic with exam-style questions: sqe1prep.co.uk (https://sqe1prep.co.uk/sqe1/solicitors-accounts?utm_source=podcast&utm_medium=rss&utm_campaign=sa-06-records)
In this episode:
The client ledger, not the client account, governs what you may pay
Credits increase the balance, debits reduce it
Reconcile at least every five weeks, three ways
No transfer to office without a bill delivered first
Principal method charges VAT, agency method does not
Narrated by an AI voice from a script written and checked by the editors at sqe1prep.co.uk. Educational content only — not legal advice. SQE1 Prep is not affiliated with or endorsed by the SRA or Kaplan.
Contact SQE1 Prep — The Audio Course
Guest appearances
Does not typically book guests
Based on episode analysis; this does not confirm that the show is currently accepting guests.
Pod Engine is an independent podcast discovery and analytics service and is not affiliated with or endorsed by this podcast. Artwork and show content belong to their owners. Full legal notice.
Explore this show Podcast research with Pod Engine
