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
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
FLK2 mixed · 10 questions, adaptive order
1 of 10
Question 1 · Solicitors Accounts · FLK2
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?
Question 2 · Criminal Law and Practice · FLK2
A woman borrowed her flatmate's expensive coat without asking, to wear to a party, genuinely believing the flatmate would have agreed if asked, based on their long-standing practice of freely borrowing each other's clothes. She returned the coat, undamaged, the next morning. The flatmate was later upset to find it missing overnight and reported it to the police as stolen.
Which direction correctly states how the jury should approach the question of dishonesty?
Question 3 · Land Law · FLK2
Six cousins agreed to buy a holiday cottage together, each contributing an equal sixth of the price, intending to hold the beneficial interest in equal shares as tenants in common. The transfer names all six of them as buyers, with no restriction on the number of legal owners.
How many of the cousins, and in what capacity, will hold the legal title to the cottage?
Question 4 · Property Practice · FLK2
A woman owns a registered freehold house with a large garden, all shown as a single parcel on the title plan. She is selling the rear third of the garden to a neighbour, who will build a house on it.
Her solicitor is preparing the transfer of part on form TP1. The buyer's solicitor has supplied a plan drawn by the buyer's architect. It is marked "for identification purposes only", shows the new plot edged in red and does not state a scale.
What advice should the seller's solicitor give about this plan?
Question 5 · Trusts Law · FLK2
A man orally told his sister that he held his house on trust for her, intending this to take effect immediately. Some months later, at the sister's request, he signed a short letter to her stating, 'I hold [the house] on trust for you absolutely.' The letter was not witnessed.
Which of the following best describes the status of the declaration of trust?
Question 6 · Wills and the Administration of Estates · FLK2
A man dies intestate, leaving an estate worth £310,000 after debts, funeral expenses and administration expenses. He is survived by his wife, to whom he was still married at his death, and by his widowed mother. The couple never had children, and the man had no children or other issue from any earlier relationship.
How is the estate distributed between the wife and the mother?
Question 7 · Solicitors Accounts · FLK2
A firm of solicitors acted for the two adult children of a woman who died intestate, both appointed as administrators. The sale of the deceased's house completed, and the firm held £220,000 of the proceeds in its client account for four months while the estate was finalised. The firm charged the estate its standard hourly rates for this work, in line with its retainer letter. One administrator asked the firm whether it should account to the estate for interest on the money held.
Does the firm have to account to the estate for interest on the £220,000 while it is held?
Question 8 · Criminal Law and Practice · FLK2
A man was in his kitchen at home late at night when he heard a noise and honestly, but wrongly and unreasonably, believed an intruder had broken in and was armed with a knife. In fact the shape in the dark was his teenage son returning home unannounced. He grabbed a bat and struck out, breaking his son's arm. He was charged with an offence against the person and raised self-defence.
Can the man rely on self-defence, given that his belief was mistaken and unreasonable?
Question 9 · Land Law · FLK2
A landowner sold the rear portion of her garden to a buyer without granting any express right of way. At the date of sale, the rear portion was completely enclosed on every side by the seller's retained land and neighbouring land, with no other means of access to the public highway at all.
Does the buyer have a right of way over the seller's retained land?
Question 10 · Property Practice · FLK2
A woman is buying a freehold house in Cardiff, Wales, for £350,000, to live in as her only residential property. She has never owned an interest in residential property before, anywhere in the world. Completion takes place in the 2026/27 tax year. Assume the main residential rates of Land Transaction Tax are: 0% on the portion of the price up to £225,000; 6% on the portion from £225,001 to £400,000; 7.5% on the portion from £400,001 to £750,000; 10% on the portion from £750,001 to £1,500,000; and 12% on the portion above £1,500,000.
How much Land Transaction Tax will she pay?
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
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
| Element | FLK2 from January 2027 |
|---|---|
| Questions | 170 |
| Sessions | 2 sessions of 85 questions, with a 60-minute break between them |
| Time per session | 2 hours 33 minutes |
| Question format | Single best answer, five options |
| Time per question | About 1.8 minutes (108 seconds) |
| Session 1 subjects | Wills and the Administration of Estates, Solicitors Accounts in the context of wills, Trusts, Land Law |
| Session 2 subjects | Property Practice, Solicitors Accounts in the context of property, Criminal Liability, Criminal Law and Practice |
| Result | Scaled 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 area | Typical question territory |
|---|---|
| Property Practice | Title, 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 Estates | Validity under section 9 Wills Act 1837, revocation, intestacy, grants of representation, administration, inheritance tax |
| Solicitors Accounts | Client money and client account, ledger entries, transfers, bills and VAT, interest, breaches and their correction |
| Land Law | Registered and unregistered land, overriding interests, co-ownership, easements, freehold covenants, leases, mortgages |
| Trusts | Three certainties, formalities and constitution, resulting and constructive trusts, trustees' powers and duties, breach and tracing |
| Criminal Liability | Actus reus and mens rea, non-fatal offences, theft offences, criminal damage, homicide, fraud, defences, parties and attempts |
| Criminal Law and Practice | Police 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
- SRA: SQE1 Assessment Specification (assessments from 1 September 2026)Checked 23 September 2026
- SRA: SQE1 Functioning Legal Knowledge assessment specification (August 2019), Annex 4 blueprintChecked 23 September 2026
- SRA: SQE changes (September 2026)Checked 23 September 2026
- SRA: SQE Annual Report 2023/24Checked 23 September 2026
- SRA: SQE assessment dates and booking windows, 2026 to 2027Checked 23 September 2026
- SRA: SQE1 January 2026 statistical reportChecked 23 September 2026
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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