SOLICITOR’S ACCOUNT REPORT (SAR)
Introduction
A Solicitor’s Account Report (SAR) in Gibraltar is a mandatory compliance document that certifies a law firm’s adherence to the Solicitors’ Accounts Rules, established under the Supreme Court Act and currently regulated by the Legal Services Regulatory Authority (LSRA) under the Legal Services Act 2017.
This report ensures solicitors correctly safeguard and account for client funds held in trust or client accounts.
All practising solicitors in Gibraltar who hold or receive client money must submit an annual SAR to the Supreme Court, confirming compliance with the Solicitors’ Accounts Rules. The report must be filed within six months of the end of the reporting period and prepared by a qualified reporting accountant in accordance with assurance standards.
Moore Stephens brings extensive experience supported by a multi-national team of industry experts. As part of Moore Global, we leverage global expertise and diverse perspectives to ensure precision and thorough due diligence.
When accuracy matters, you can rely on Moore Stephens.
We follow LSRA requirements and the Proceeds of Crime Act 2015 to ensure full regulatory alignment.
For detailed guidance, please click the below links:
Solicitors’ Accounts Rules – Gibraltar Laws
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