SQE1 · Learn · 2 November 2026 · 5 min read

The subjects in SQE1 FLK1 and FLK2, how ethics and tax are examined, the 2019 blueprint weightings and what we know about January 2027 sessions.

SQE1 has two assessments. FLK1 covers seven subjects: Business Law and Practice, Dispute Resolution, Contract, Tort, the Legal System of England and Wales, Constitutional and Administrative Law and EU Law, and Legal Services. FLK2 covers six: Property Practice, Wills and the Administration of Estates, Solicitors Accounts, Land Law, Trusts, and Criminal Law and Practice. Ethics and professional conduct is examined across both papers, which is why the SRA counts 14 subject and practice areas in total. From January 2027, each paper is sat as two sessions, with questions grouped by subject area within each session.

This guide sets out the subjects in each paper, how ethics and tax fit in, how the papers are weighted and what we know about the new session grouping.

The two papers side by side

A rough way to remember the split: FLK1 is broadly business, disputes and the foundations (contract, tort and public law), and FLK2 is broadly property, private client and crime.

Ethics: everywhere, not separate

Ethics and professional conduct does not have its own paper or its own block of questions. It is examined pervasively: any question in either paper may turn on a professional conduct point. A question that looks like a contract or conveyancing problem may in fact be testing whether the solicitor can act, or what they must tell the client.

Revision tip: after each subject, ask yourself where conduct issues arise in it: conflicts of interest, confidentiality, undertakings, client money. Our Legal Services and Solicitors Accounts pages are a natural place to start.

Tax: only in three subjects

The specification says the principles of taxation are examined only in:

• Business Law and Practice (FLK1);
• Property Practice (FLK2);
• Wills and the Administration of Estates (FLK2).

You must remember certain long-standing thresholds, rates, reliefs and exemptions. Figures that are subject to change by Budgets are normally given in the question.

How the papers are weighted

The 2019 specification includes a blueprint showing the share of each paper by area:

FLK1

• Business organisations, including taxation: 14 to 20%
• Dispute resolution: 14 to 20%
• Contract: 14 to 20%
• Tort: 14 to 20%
• Legal system, sources of law, and constitutional and administrative law: 14 to 20%
• Legal services: 12 to 16%

FLK2

• Property practice, including planning, property tax and accounts in conveyancing: 14 to 20%
• Land law: 14 to 20%
• Wills and administration, including tax and accounts in probate: 14 to 20%
• Trusts: 14 to 20%
• Criminal practice: 14 to 20%
• Criminal liability: 14 to 20%

Two points stand out. First, criminal law counts twice in FLK2, once for practice and once for liability, so it is the biggest single area in that paper. Second, the 2019 blueprint has no separate band for Solicitors Accounts: accounts are folded into property practice and probate. The current specification is published on the SQE website, which we could not read, so treat these as the original weightings.

Sessions from January 2027

From January 2027, each FLK assessment day has two sessions of 85 questions, each lasting 2 hours 33 minutes, with a one-hour break. The SRA says questions will be grouped by subject area within specific sessions, morning or afternoon, and fully randomised within each session. The table showing which subjects fall in which session is on the SQE website. That site blocks automated access from our network, so we do not reproduce it here: check it before your sitting.

What this means for preparation:

• Know your morning and afternoon subjects once you have checked the table, and plan your final revision around them.
• Expect mixing within a session. Within a session, questions are randomised, so you will not get all of one subject in a row.
• Keep ethics in mind in both sessions. It can appear anywhere.

For the full January 2027 format, read our guide to the SQE1 format from January 2027.

How to revise the two papers

1. Start with your weakest paper. Take one FLK1 set and one FLK2 set to find it: SQE1 practice set 1 is FLK1, and practice set 5 is FLK2.
2. Use the subject breakdown. Each result shows your score by subject. Weight your time towards the subjects with the largest blueprint shares and your lowest scores.
3. Drill subjects one at a time. Each subject page links to an untimed drill.
4. Mix subjects before the exam. In the final weeks, do full mixed sets, because the real sessions randomise questions within them.

Our FLK1 sets each have 45 questions: 8 Business Law and Practice, 8 Dispute Resolution, 7 Contract, 7 Tort, 3 Legal System, 5 Constitutional and Administrative Law and EU Law, and 7 Legal Services. Our FLK2 sets have 7 each of Property Practice, Wills, Land Law and Trusts, 4 Solicitors Accounts and 13 Criminal Law and Practice. Everything is on the SQE1 hub.

Key points

• FLK1: seven subjects; FLK2: six subjects.
• Ethics is tested throughout both papers.
• Tax only in Business Law and Practice, Property Practice, and Wills.
• From January 2027, subjects are grouped by session; check the table on the SQE website.

Official sources: SQE1 Functioning Legal Knowledge Assessment Specification (August 2019 edition), SRA news release on SQE1 changes (10 September 2026) and SRA blog "Understanding SQE1" (24 September 2026), sra.org.uk, read on 1 November 2026.