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FLK2 practice questions and topics

FLK2 is the second SQE1 assessment: 170 single best answer questions in two sessions of 85, across Property Practice, Wills and the Administration of Estates, Solicitors Accounts, Land Law, Trusts, Criminal Liability, and Criminal Law and Practice. Practise FLK2 below by session, then read what each area covers.

Updated 24 September 2026 · Checked against SRA sources listed below

FLK2 mixed

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  1. Question 1 · Solicitors Accounts

    A firm is administering an estate. The client ledger for the estate holds £6,000 in the client account, all belonging to the estate. The personal representatives have instructed the firm to pay a £3,000 legacy to a beneficiary once the administration allows.

    The firm delivered a bill for £2,400 of costs for work completed so far. It has told the PRs it expects to charge a further £700 for the final stage of the administration, but that stage has not started and no bill has been raised for it.

    What is the maximum sum the firm may transfer from the client account to its business account for costs at this stage?

SQE1 at a glance

questions in each FLK
170
per question on average
1.8 min
out of 500 to pass each FLK
300
SQE1 fee for sittings from October 2026
£2,006
Sources for these figures

What FLK2 covers

FLK2 is the second of the two assessments that make up SQE1. Like FLK1, from January 2027 it consists of 170 single best answer questions in two sessions, and it has its own pass mark of 300 on a scale of 0 to 500. It is sat at Pearson VUE test centres in the week after FLK1 in the same window: FLK1 runs from 11 to 15 January 2027 and FLK2 from 18 to 22 January 2027.

The SRA lists seven subject areas for FLK2. Land Law, Trusts and Criminal Liability are academic subjects that most law graduates have studied. Property Practice, Wills and the Administration of Estates, Criminal Law and Practice and Solicitors Accounts are practice subjects that law degrees rarely teach in this form. Ethics and professional conduct runs through all of them.

Structure and timing

ElementFLK2 from January 2027
Questions170
Sessions2 sessions of 85 questions, with a 60-minute break between them
Time per session2 hours 33 minutes
Question formatSingle best answer, five options
Time per questionAbout 1.8 minutes (108 seconds)
Session 1 subjectsWills and the Administration of Estates, Solicitors Accounts in the context of wills, Trusts, Land Law
Session 2 subjectsProperty Practice, Solicitors Accounts in the context of property, Criminal Liability, Criminal Law and Practice
ResultScaled score from 0 to 500, pass mark 300, marked separately from FLK1

Both FLK1 and FLK2 must be passed to pass SQE1. A candidate who passes one and fails the other resits only the one they failed, within the SRA's limit of three attempts in six years. The exam format guide describes the assessment day.

FLK2 topics and subject areas

Subject areaTypical question territory
Property PracticeTitle, searches and enquiries, exchange and completion, SDLT and Land Transaction Tax, leases and their assignment, planning, the Landlord and Tenant Act 1954
Wills and the Administration of EstatesValidity under section 9 Wills Act 1837, revocation, intestacy, grants of representation, administration, inheritance tax
Solicitors AccountsClient money and client account, ledger entries, transfers, bills and VAT, interest, breaches and their correction
Land LawRegistered and unregistered land, overriding interests, co-ownership, easements, freehold covenants, leases, mortgages
TrustsThree certainties, formalities and constitution, resulting and constructive trusts, trustees' powers and duties, breach and tracing
Criminal LiabilityActus reus and mens rea, non-fatal offences, theft offences, criminal damage, homicide, fraud, defences, parties and attempts
Criminal Law and PracticePolice station advice, bail, allocation, disclosure, evidence, trial, sentencing, appeals, youth court

The SRA publishes the weighting as ranges in a blueprint, Annex 4 of the specification, and the only version that can be read is the 2019 one. In the SRA's 2019 blueprint ranges Property Practice, Land Law, Wills, Trusts, Criminal Law and Practice and Criminal Liability each make up 14 to 20 percent of FLK2. Solicitors Accounts has no range of its own, because it is examined within the property and wills areas.

Tax is examined in FLK2 only in Property Practice and in Wills and the Administration of Estates. For assessments from 1 September 2026, the rates, thresholds and values of reliefs and exemptions a question needs are given in the question.

How FLK2 questions are written

FLK2 questions are set in transactional and advisory scenarios. A property question describes a purchase at a particular stage and asks what the buyer's solicitor should do next, and a wills question describes a family and a document and asks who inherits. A solicitors accounts question describes a receipt or payment and asks which ledger entries are correct.

Criminal Law and Practice questions frequently combine substantive law with procedure, asking for example whether an offence is made out and which court will hear it. Ethics appears in scenarios such as a conflict between joint buyers or a client who asks a solicitor to mislead a lender.

Where candidates lose marks in FLK2

The SRA's annual report for 2023/24 gives the mean scaled score by practice area. In FLK2 the lowest were Wills and Intestacy (265), Property Practice (278) and Criminal Law and Practice (290), all below the pass mark of 300. Trusts (300) and Land Law (303) were at or slightly above it, and Criminal Liability (317) was the highest apart from ethics (354). The report does not give a separate figure for Solicitors Accounts.

  • Wills and the Administration of Estates, where intestacy, the order of entitlement to a grant and inheritance tax are tested in detail.
  • Property Practice, where the sequence of a transaction and the tax rules must be known in order.
  • Criminal Law and Practice, where police station rules, allocation and evidence turn on precise procedure.
  • Solicitors Accounts, which is unfamiliar to most candidates without practice experience and rewards exact knowledge of the SRA Accounts Rules.

FLK2 has had a lower pass rate than FLK1 at every sitting the SRA has reported. The guide to how hard SQE1 is looks at whether FLK2 is harder than FLK1 and sets these scores beside the FLK1 subjects.

How to prepare for FLK2

The SQE1 syllabus by subject lists the full contents of each area. Candidates from a law degree usually need to begin with the practice subjects, learning the transaction sequences and the accounts rules from the start, before returning to Land Law, Trusts and Criminal Liability to refresh and to practise in scenario form.

Candidates with practice experience in conveyancing, private client or crime often start with the academic subjects instead. Either way, the FLK1 guide belongs in the same plan, because both assessments are sat in the same window and both must be passed, and the SQE1 study plan divides the weeks before your sitting across both. The FLK1 and FLK2 pass rates for every sitting are on the pass rate page.

FLK2 rewards practice questions, because so much of it is procedural and numerical. The SQE1 practice questions page has a free FLK2 set, and the free diagnostic gives a first read on every subject in about 15 minutes.

Questions candidates ask

Property Practice, Wills and the Administration of Estates, Solicitors Accounts, Land Law, Trusts, Criminal Liability, and Criminal Law and Practice. Solicitors Accounts is examined in the context of property and wills, and ethics and professional conduct is examined across all of them.

Yes. Solicitors Accounts is examined within Wills and the Administration of Estates in session 1 and within Property Practice in session 2. It has no blueprint range of its own.

From January 2027 FLK2 has 170 single best answer questions in two sessions of 85, each lasting 2 hours 33 minutes, with a 60-minute break between them. It is sat in the week after FLK1: 18 to 22 January 2027 for the January sitting.

Sources

SQE1 Ready is independent of the Solicitors Regulation Authority. Rules, dates and fees can change: the SRA is the authority, and this page is checked against it.

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