Clients entrust their solicitors with large amounts of money. The SRA Accounts Rules regulate the way in which this money is handled by solicitors, and the SRA monitors compliance with the Rules. These rules set out our requirements for when the authorized firms receive or deal with money belonging to clients, including trust money or money held on behalf of third parties. Firms will need to have systems and controls in place to ensure compliance with these rules and the nature of those systems must be appropriate to the nature and volumes of client transactions dealt with and the amount of client money held or received.