The audit team will also conduct on-site inspections at the solicitor's office, where they will review the solicitor's procedures and practices for handling client money. They may also interview key personnel, such as management and employees, to gather additional information about the solicitor's operations and compliance with regulations.
Once the audit is complete, the audit team will prepare a report that summarises their findings and recommendations. If any non-compliance is found, an AR30 form is prepared and sent to the SRA to determine any further action to be taken.