Annual review of Assessment Specifications and the FLK: Changes to apply from 1 September 2026

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.

More information on the process can be found in the annual review of the FLK 2026.

The updated Assessment Specifications and FLK will apply to SQE assessments that take place after 1 September 2026. Therefore, the first time it will apply will be the SQE2 assessment in October 2026.

Versions of the Assessment Specifications and FLK showing the changes that have been made can be found at the end of this page - minor changes such as changes to formatting are not included. Clean versions will be published in full after the SQE2 July 2026 assessments, replacing the versions that apply up to 31 August 2026.

Changes made to the SQE1 and SQE2 Assessment Specifications.

SQE1 and SQE2: The guidance relating to how questions on tax will be assessed in SQE1 and SQE2 has been updated, confirming where candidates are required to apply the monetary value of any exemptions and reliefs, particular rates or thresholds, these will be provided.
SQE2: The guidance relating to the Correct and Comprehensive Application of Law has been updated to provide further clarity.
SQE2: Legal Research station. More information has been provided on how this station aligns with the SRA’s Statement of Solicitor Competence.
SQE2: An update has been added confirming that money laundering can be examined in the context of Property Practice (as well as Business Law and Practice).
SQE2: Changes have been made to the assessment criteria (see Assessments in SQE2) to reflect the fact that a third SQE2 ‘Law’ category for Ethics and Professional Conduct will be created to help increase the visibility and feedback for candidates, and allow for more effective tracking of candidate performance in this area. More details will be published in due course. This will not involve any change to the format of the assessments in SQE2 and will not apply until after 1 September 2026.
SQE2: The naming conventions for some practice areas have been amended to align more clearly with SQE1.

SQE1 FLK1 changes (to apply from 1 September 2026)

Practice area

Location

Change

Reason for change

Business Law and Practice

Legal personality and limited liability

The following words have been added:
(sole trader /partnership/LLP/private and unlisted public companies)

To add consistency with other lines of the Business FLK and also clarity on the scope of this line of the FLK

Business Law and Practice

Funding options: debt and equity

The following words have been added:
(including the redemption and buyback of shares, but excluding other reductions of share capital and excluding financial assistance pursuant to the Companies Act 2006)

To add clarity on the scope of this line of the FLK

Business Law and Practice

Corporation Tax: basis of charge

The following words have been added:
(calculation of income profits and chargeable gains/allowable deductions/main reliefs and exemptions)

To add clarity and consistency with other parts of taxation assessed under this area

Business Law and Practice

Corporation Tax: calculation, payment and collection of tax

The following words have been added:
The charge to tax:

To add clarity and consistency with other parts of taxation assessed under this area

Dispute Resolution

Enforcement of money judgments: oral examination

Oral examination has been replaced with:
obtaining information from judgment debtor

To align with current terminology

Contract Law

Contract terms: the interpretation of contract terms (conditions, warranties and innominate terms)

To separate this line of the FLK into two bullets:

the interpretation of contract terms
classification of contract terms (conditions, warranties and innominate terms)

To provide clarity that both principles of interpretation and terms classified as conditions, warranties and innominate terms can be assessed

Tort

No changes

Legal System of England and Wales and Sources of Law

The courts; the judiciary

Change:the judiciary to:
judicial function

To provide clarity of what is being tested on this line of the FLK in relation to core responsibilities of the judiciary

Legal System of England and Wales and Sources of Law

The courts: court hierarchy, the appeal system and jurisdiction

Delete:
the appeal system

Appeals are tested as part of Dispute Resolution and Criminal Law and Practice

Legal System of England and Wales and Sources of Law

Legitimacy, separation of powers and the rule of law

Delete:
Legitimacy

The points that would be tested under “Legitimacy” include separation of powers and the rule of law, public order and royal prerogative powers, all of which are already expressly mentioned within the Legal System FLK. Legitimacy has therefore been deleted, for clarity.

Legal Services

Funding options for legal services: eligibility for criminal and civil legal aid

Delete:
criminal and

Criminal legal aid can be tested as part of Criminal Law and Practice in FLK2. Avoids potential for confusion with a criminal based question in FLK1.

SQE1 FLK2 changes (to apply from 1 September 2026)

Practice area

Location

Change

Reason for change

Property Law & Practice

Pre-contract searches and enquiries:
range and purpose of making searches and raising enquiries.
who would make the searches and raise enquiries.

The words shown in bold have been added:
range and purpose of making searches and raising enquiries (including who would make these)
Delete:
who would make the searches and raise enquiries.

Two lines have been combined as they fit naturally together.

Property Law & Practice

Pre-contract searches and enquiries:

The words shown in bold have been added:
issues that could arise from the results of searches and enquiries

To provide clarity to candidates.

Property Law & Practice

Preparation for and exchange of contracts

A new bullet point has been added:
Drafting the sale contract including:

To provide clarity to candidates.

Property Law & Practice

Preparation for and exchange of contracts

The word shown in bold have been added:
the practice method and authority to exchange (the Law Society’s formulae for exchange)

To provide clarity to candidates.

Property Law & Practice

Pre-completion

The words shown in bold below have been added:
Pre-completion steps (including financial considerations and apportionments)

To provide clarity for candidates.

Property Law & Practice

Procedural steps for the assignment of a lease

A new bullet point has been added:
Drafting the contract for the assignment of a lease

To provide clarity for the candidates that this can be assessed.

Property Law & Practice

Landlord and Tenant Act 1954

The words in bold have been added:
(Part II) - application of 1954 Act (including contracting out)

To provide clarity for candidates.

Wills and Intestacy

Validity of wills and codicils

A new bullet point has been added:
knowledge and approval

To provide clarity for candidates.

Wills and Intestacy

Validity of wills and codicils

A new bullet point has been added:
who has the burden of proof when challenging validity

To provide clarity for candidates.

Wills and Intestacy

Personal Representatives

Two new sub-bullet points have been added:
the appointment of executors:

eligibility
suitability

To provide clarity for candidates.

Wills and Intestacy

Alterations and amendments to wills

The words in bold have been added:
Use and effect of codicils

To provide clarity for candidates.

Wills and Intestacy

Revocation of wills

Four new sub-bullet points have been added:
methods of revocation:

later will
codicil
destruction
marriage and civil partnership

To provide clarity for candidates.

Wills and Intestacy

Revocation of wills

The following bullet point has been removed:
Effect of marriage and divorce on a testator

To provide clarity for candidates.

Wills and Intestacy

Revocation of wills

A new bullet point has been added:
effect of divorce or dissolution on existing will

To provide clarity for candidates.

Probate and Administration Practice

Grants of representation

Two new sub-bullet points have been added:
the relevant provisions of the Non-Contentious Probate Rules

order of priority where deceased left a will
order of priority in case of intestacy

To provide clarity for candidates.

Probate and Administration Practice

Grants of representation

The words in bold have been added:
application procedure: application (and evidence required) for the grant of representation - grant of probate, grant of letters of administration with will annexed, grant of letters of administration

To provide clarity for candidates.

Probate and Administration Practice

Grants of representation

The words in bold have been added:
burden, liability and incidence of Inheritance Tax:

personal representatives
beneficiaries
trustees
co-owners

To provide clarity for candidates.

Probate and Administration Practice

Administration of estates

The words in bold have been added:
duties of personal representatives prior to distribution:

take all reasonable steps to collect in and secure estate
preserve the value of the estate
collect money due to estate
issue proceedings where necessary
pay funeral and testamentary expenses
follow the terms of the will or intestacy provisions
account to the beneficiaries

To provide clarity for candidates.

Probate and Administration Practice

Administration of estates

The words in bold have been added:
liabilities of personal representatives and their protection:

unknown beneficiaries
missing beneficiaries
insolvent beneficiaries
creditors

To provide clarity for candidates.

Probate and Administration Practice

Claims against estates under the Inheritance (Provision for Family and Dependants) Act 1975

The words in bold have been added.
ground and the factors the court will take into account when considering a claim.

To provide clarity for candidates.

Taxation – wills and the administration of estates

Inheritance Tax

The words in bold have been added.
lifetime transfers that are immediately chargeable and those that are potentially exempt and gifts with a reservation of benefit

To provide clarity for candidates.

Solicitors Accounts

No changes

Land Law

No changes

Trusts Law

Creation and requirements of express trusts

The words in bold have been added.

exceptions to the rule that equity will not assist a volunteer including:
the rule in Re Rose
the rule in Strong v Bird
Choithram v Pagarani.

To provide clarity for candidates.

Trusts Law

Resulting trusts

The following line:
How they arise and when they are (or are not) presumed.
Has been replaced with:

automatic resulting trusts
presumed resulting trusts

To provide clarity for candidates.

Trusts Law

Liability of strangers to the trust

The following lines:
- establishing recipient liability
- establishing accessory liability
Has been replaced with:

knowing receipt
dishonest assistance

To reflect more commonly used terminology.

Trusts Law

The fiduciary relationship and its obligations

The following words in bold have been added, replacing “himself” and “his”
fiduciary not to put themselves in a position where their interest and duty conflict.

To reflect up to date terminology

Core principles of criminal liability

No changes

Advising clients, including vulnerable clients, about procedure and processes at the police station

Procedure for interviewing a suspect under PACE 1984:

The words in bold have been deleted:
role and appropriate conduct by defence legal representative/ solicitor including representation of vulnerable client

Overarching heading confirms vulnerable clients are relevant to this area. Removes undue emphasis.

Advising clients, including vulnerable clients, about procedure and processes at the police station

Procedure for interviewing a suspect under PACE 1984

A new bullet point has been added:

requirements of a lawful interview under PACE 1984 Code C

Required knowledge for subsequent parts of the FLK and provide clarity for candidates.

The procedures and processes involved in criminal litigation

Bail applications

The words in bold have been added:
Procedure for applying for and opposing bail

To provide clarity for candidates.

The procedures and processes involved in criminal litigation

Principles and procedures to admit and exclude evidence

The following bullet point has been deleted:
burden and standard of proof

This is already covered under Trial Procedure.

The procedures and processes involved in criminal litigation

Principles and procedures to admit and exclude evidence

The following bullet point has been added under hearsay evidence:
Challenging admissibility

To provide clarity to candidates.

The procedures and processes involved in criminal litigation

Principles and procedures to admit and exclude evidence

The following words in bold have been deleted under confession evidence:
Challenging admissibility s. 76 and 78 PACE 1984

s.78 PACE is covered later in this area of the FLK

The procedures and processes involved in criminal litigation

Principles and procedures to admit and exclude evidence

The following word in bold has been added:
bad character evidence

To provide clarity for candidates.

The procedures and processes involved in criminal litigation

Principles and procedures to admit and exclude evidence

The following bullet point has been deleted:
procedure for admitting bad character evidence

Procedure to admit and exclude evidence is covered in the overarching heading. Creates consistency with other lines of the FLK under this section.

The procedures and processes involved in criminal litigation

Trial procedure in the magistrates’ court and Crown Court

The following bullet point has been added:
relevance of defendant’s good character

To provide clarity for candidates

The procedures and processes involved in criminal litigation

Sentencing

The words in bold have been added:
Newton hearings: applicability and procedure

To provide clarity for candidates.

The procedures and processes involved in criminal litigation

Youth court procedure

The words in bold have been added:
Youth court procedure and hearings

To provide clarity for candidates

The procedures and processes involved in criminal litigation

Youth court procedure: sentencing

A new bullet has been added:
role of the Robbery - Sentencing Children and Young People guideline

To provide clarity for candidates to ensure that it is clear that they will need to understand the role of both the relevant guidelines during youth court procedure and hearings.

SQE2 FLK

The same changes made to the SQE1 FLK, referred to above, have also been made to the SQE2 FLK (where applicable).

SQE1 and SQE2 Assessment Specifications and FLK (applicable from September 2026): showing changes

SQE1

SQE1 Assessment Specification (PDF 72KB)

SQE1 FLK1 (PDF 70KB)

SQE1 FLK2 (PDF 77KB)

SQE2

SQE2 Assessment Specification (PDF 72KB)

Assessments in SQE2 (PDF 54KB)

SQE2 FLK (PDF 98KB)

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Annual review of Assessment Specifications and the FLK: Changes to apply from 1 September 2026

Changes made to the SQE1 and SQE2 Assessment Specifications.

SQE1 FLK1 changes (to apply from 1 September 2026)

SQE1 FLK2 changes (to apply from 1 September 2026)

SQE2 FLK

SQE1 and SQE2 Assessment Specifications and FLK (applicable from September 2026): showing changes

SQE1

SQE2

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