LCI Note: Versions showing tracked changes are linked in the Downloads section below. Clean versions will be published after the SQE2 July 2026 assessments. Contact LCI on 020 3576 7990 for guidance on how these changes affect your preparation.
This page sets out the changes to be made to the SQE1 and SQE2 Assessment Specifications and the Functioning Legal Knowledge (FLK) following their annual review by the SRA. More information on the process can be found in the Annual Review of the FLK 2026.
The updated Assessment Specifications and FLK apply to SQE assessments taking place after 1 September 2026. The first time they apply will be the SQE2 assessment in October 2026. Clean versions will replace current versions after the SQE2 July 2026 assessments.
Assessment Specification Changes SQE1 & SQE2
- Tax Guidance (SQE1 & SQE2): Updated to confirm that where candidates must apply monetary values of exemptions, reliefs, rates or thresholds, these will be provided within the assessment question.
- Correct & Comprehensive Application of Law (SQE2): Guidance updated to provide further clarity for candidates on application requirements.
- Legal Research Station (SQE2): Additional information provided on how this station aligns with the SRA's Statement of Solicitor Competence.
- Money Laundering (SQE2): Confirmed that money laundering can now also be examined in the context of Property Practice, in addition to Business Law and Practice.
- Ethics & Professional Conduct — New Third Category (SQE2): A new SQE2 'Law' category for Ethics and Professional Conduct will be created to increase visibility and allow more effective tracking of candidate performance. No change to assessment format. Applies from 1 September 2026.
- Practice Area Naming Conventions (SQE2): Naming conventions for some practice areas have been amended to align more clearly with SQE1.
SQE1 FLK1 Changes From 1 Sept 2026
| Practice Area | Location | Change | Reason |
|---|---|---|---|
| Business Law & Practice | Legal personality and limited liability | Added: (sole trader / partnership / LLP / private and unlisted public companies) | Consistency with other BLP FLK lines; clarifies scope |
| Business Law & Practice | Funding options: debt and equity | Added: (including redemption and buyback of shares, but excluding other reductions of share capital and financial assistance under Companies Act 2006) | Clarifies scope of this FLK line |
| Business Law & Practice | Corporation Tax: basis of charge | Added: (calculation of income profits and chargeable gains / allowable deductions / main reliefs and exemptions) | Clarity and consistency with other taxation areas |
| Business Law & Practice | Corporation Tax: calculation, payment and collection | Added: The charge to tax: | Clarity and consistency with other taxation areas |
| Dispute Resolution | Enforcement of money judgments | "Oral examination" replaced with: obtaining information from judgment debtor | Aligns with current legal terminology |
| Contract Law | Contract terms: interpretation | Split into two bullets: (1) interpretation of contract terms; (2) classification of contract terms (conditions, warranties and innominate terms) | Clarifies that both interpretation and classification can be assessed |
| Tort | — | No changes | — |
| Legal System EW & Sources of Law | The courts; the judiciary | "the judiciary" changed to: judicial function | Clarifies core responsibilities being tested |
| Legal System EW & Sources of Law | Court hierarchy, appeal system and jurisdiction | Deleted: the appeal system | Appeals tested within Dispute Resolution and Criminal Law |
| Legal System EW & Sources of Law | Legitimacy, separation of powers and rule of law | Deleted: Legitimacy | Points already covered by existing FLK lines; removed for clarity |
| Legal Services | Funding options: eligibility for legal aid | Deleted: criminal and from "criminal and civil legal aid" | Criminal legal aid tested in FLK2; avoids confusion |
SQE1 FLK2 Changes From 1 Sept 2026
Property Law & Practice
| Location | Change | Reason |
|---|---|---|
| Pre-contract searches and enquiries | Two lines merged; new wording: range and purpose of making searches and enquiries (including who would make these) | Lines combined as they naturally fit together |
| Pre-contract searches (results) | Added: issues that could arise from the results of searches and enquiries | Clarity for candidates |
| Preparation for and exchange of contracts | New bullet: Drafting the sale contract including: | Clarity for candidates |
| Practice method / authority to exchange | Added: (the Law Society's formulae for exchange) | Clarity for candidates |
| Pre-completion | Added: Pre-completion steps (including financial considerations and apportionments) | Clarity for candidates |
| Procedural steps for assignment of a lease | New bullet: Drafting the contract for the assignment of a lease | Clarity that this can be assessed |
| Landlord and Tenant Act 1954 | Added: (including contracting out) | Clarity for candidates |
Wills & Intestacy
| Location | Change | Reason |
|---|---|---|
| Validity of wills and codicils | New bullets: knowledge and approval; who has the burden of proof when challenging validity | Clarity for candidates |
| Personal Representatives | Sub-bullets added under appointment of executors: eligibility; suitability | Clarity for candidates |
| Alterations and amendments to wills | Changed to: Use and effect of codicils | Clarity for candidates |
| Revocation of wills | Methods of revocation sub-bullets added: later will; codicil; destruction; marriage and civil partnership. Removed: "Effect of marriage and divorce on a testator". New: effect of divorce or dissolution on existing will | Clarity for candidates |
Probate & Administration Practice · Taxation
| Location | Change | Reason |
|---|---|---|
| Grants of representation | New sub-bullets under Non-Contentious Probate Rules: order of priority where deceased left a will; order of priority in intestacy. Updated application procedure wording for all grant types | Clarity for candidates |
| Burden of Inheritance Tax | "liability" added; sub-bullets: personal representatives; beneficiaries; trustees; co-owners | Clarity for candidates |
| Administration of estates — duties | Detailed sub-bullets added under duties of PRs prior to distribution, covering collecting assets, preservation, payments, following will/intestacy terms, and accounting to beneficiaries | Clarity for candidates |
| Liabilities of personal representatives | Sub-bullets: unknown beneficiaries; missing beneficiaries; insolvent beneficiaries; creditors | Clarity for candidates |
| Claims under Inheritance (Provision for Family and Dependants) Act 1975 | Added: factors the court will take into account when considering a claim | Clarity for candidates |
| Inheritance Tax | Added: and gifts with a reservation of benefit | Clarity for candidates |
Solicitors Accounts · Land Law · Trusts Law
| Practice Area | Location | Change | Reason |
|---|---|---|---|
| Solicitors Accounts | — | No changes | — |
| Land Law | — | No changes | — |
| Trusts Law | Creation of express trusts | Exceptions to the volunteer rule now listed: Re Rose; Strong v Bird; Choithram v Pagarani | Clarity for candidates |
| Trusts Law | Resulting trusts | Replaced with two bullets: automatic resulting trusts; presumed resulting trusts | Clarity for candidates |
| Trusts Law | Liability of strangers to the trust | Replaced "recipient liability / accessory liability" with: knowing receipt; dishonest assistance | Reflects commonly used terminology |
| Trusts Law | Fiduciary relationship and obligations | Updated to gender-neutral language: themselves / their | Up-to-date terminology |
Core Criminal Liability · Police Station · Criminal Litigation
| Practice Area | Location | Change | Reason |
|---|---|---|---|
| Core principles of criminal liability | — | No changes | — |
| Advising clients at the police station | Procedure for interviewing under PACE 1984 | Deleted "including representation of vulnerable client" (subsumed in overarching heading). New bullet: requirements of a lawful interview under PACE 1984 Code C | Removes undue emphasis; adds required knowledge |
| Criminal Litigation Procedures | Bail applications | Added: Procedure for applying for and opposing bail | Clarity for candidates |
| Criminal Litigation Procedures | Admitting and excluding evidence | Deleted "burden and standard of proof" (covered elsewhere). New bullet under hearsay: Challenging admissibility. Deleted "and 78" from s.76 PACE. Added "bad" before "character evidence". Deleted "procedure for admitting bad character evidence" | Avoids duplication; improves clarity |
| Criminal Litigation Procedures | Trial procedure | New bullet: relevance of defendant's good character | Clarity for candidates |
| Criminal Litigation Procedures | Sentencing | Newton hearings: added applicability and procedure | Clarity for candidates |
| Criminal Litigation Procedures | Youth court procedure | Added and hearings to heading. New bullet: role of the Robbery — Sentencing Children and Young People guideline | Clarity on guidelines during youth proceedings |
SQE2 FLK Changes
All changes made to the SQE1 FLK (set out above) have been applied to the SQE2 FLK where applicable. No additional standalone SQE2-only changes have been made to the FLK beyond those reflected in the tables above.
Official SRA Documents PDF Downloads
Documents below show tracked changes and are sourced directly from the SRA SQE website. Clean versions will be published after the SQE2 July 2026 assessments.