SQE1 Solicitors Accounts Practice Questions

Solicitors Accounts is examined in FLK2 in the context of probate (session 1) and conveyancing (session 2). Practise original questions on the SRA Accounts Rules 2019 and the ledger entries behind real matters.

Take the full timed FLK2 mock exam

170 five-option questions in two timed sessions of 85 (2 hours 33 minutes each), in the January 2027 FLK2 format, with a score by subject and an explanation for every answer.

Or try the free solicitors accounts drill
  • 28 original solicitors accounts questions with explanations
  • FLK2
  • SRA blueprint: Within Wills and the Administration of Estates and Property Law and Practice
Free sample · Question 1 of 3FLK2 · Solicitors accounts

Harlow & Webb LLP acts for the executors of the late Morag Fraser. In one week the firm receives four sums: £1,800 paid by the executors in settlement of a bill the firm delivered last month; £300 from the executors to reimburse a probate application fee the firm paid from its own money and has already billed; a £2,000 gift from a grateful executor to the supervising partner personally; and £64,000 from a stockbroker being the proceeds of sale of Morag's shares. Which of these sums is client money that must be paid into client account?

What our solicitors accounts questions cover

  • What counts as client money and the duty to keep it in a client account
  • Prompt banking, mixed payments and payments for disbursements and fees
  • Withdrawals from client account: proper purposes, authorisation and no overdrawn client ledgers
  • Interest on client money, residual balances and returning money promptly
  • Reconciliations, accounting records, breaches and putting them right
  • Ledger entries for bills, transfers and payments in probate and conveyancing matters
Line drawing of an open ledger with two columns, a calculator, a checkbook and a pen

This list is our own summary of the subject, written for practice. The SRA publishes the full Functioning Legal Knowledge list for FLK2 in the SQE1 Assessment Specification.

Drill solicitors accounts, then sit the full paper

Take the full timed FLK2 mock exam

170 five-option questions in two timed sessions of 85 (2 hours 33 minutes each), in the January 2027 FLK2 format, with a score by subject and an explanation for every answer.

Or try the free solicitors accounts drill

Rules the questions test most

  1. Client money must be paid into a client account promptly, and a firm must keep client money separate from its own money (SRA Accounts Rules 2019, rules 2.3 and 4.1).
  2. Money held for payment of the firm’s costs becomes business money once a bill or other written notification of costs has been given to the client and the money is transferred out promptly.
  3. A firm may only withdraw client money for the client’s matter, on the client’s instructions or another proper purpose, and must not use one client’s money to pay for another client.
  4. A firm must account to clients for a fair sum of interest on client money it holds.
  5. Client accounts must be reconciled at least every five weeks, and any difference must be investigated and put right.

Start the free solicitors accounts drill · Full FLK2 mock exam

Common questions

Where is solicitors accounts tested on SQE1?

In FLK2 only. The SRA examines Solicitors Accounts in the context of Property Law and Practice and of Wills and the Administration of Estates, and its blueprint counts those questions within those two subjects. From January 2027 wills-context questions are in session 1 and property-context questions in session 2.

Do solicitors accounts questions involve calculations?

Some do: working out what a client ledger shows after a bill, a transfer or a completion payment. Others test the rules on client money, withdrawals, interest and reconciliations.

Take the full timed FLK2 mock exam

170 five-option questions in two timed sessions of 85 (2 hours 33 minutes each), in the January 2027 FLK2 format, with a score by subject and an explanation for every answer.

Or try the free solicitors accounts drill

More SQE1 subjects

Subjects, blueprint and format: SRA: SQE1 Assessment Specification (from 1 September 2026) · SRA: SQE1 Functioning Legal Knowledge blueprint (Annex 4) · SRA blog: Understanding SQE1 (24 September 2026), checked November 2026.

Game Assessment Prep is an independent practice site. It is not affiliated with or endorsed by the Solicitors Regulation Authority (SRA) or Kaplan, the SQE assessment provider. Every question is original; none is taken from SRA or Kaplan sample questions or any SQE assessment.