Audit of Legal Practitioners’ Trust Accounts

SAICA Information session on Legal Practitioner’s Trust Accounts Engagements

2 February 2023RecordingAssurance

Application for refund of bank charges and audit fees

25 May 2022Application formAudit and Assurance

Paying section 86(2) and (3) trust interest due to the LPFF into the incorrect bank accounts

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

Payment of unclaimed and unknown trust monies in accordance with Section 87(4) of the LPA

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

Payment of trust interest accrued on trust accounts held in terms of Section 86 of the LPA to the LPFF

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

List of banks that have entered into banking arrangements with the LPFF in terms of section 63(1)(g) of the Legal Practice Act (LPA)

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

A profession in transition – a changing landscape

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Assurance Engagement on Attorneys’ Trust Account

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

IRBA Revised Guide for Registered Auditors: Engagements on Attorneys Trust Accounts

March 2017Guide

Understanding Road Accident Fund Claims

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Payment of manual trust interest

February 2021CommunicationAudit of Legal Practitioners’ Trust Accounts

Explanation of changes in trust accounts in terms of Section 63(1)(g)

CommunicationAudit of Legal Practitioners’ Trust Accounts

Understanding Contingency Fee Agreements

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Communication on the Sweeping of the 5% of interest earned on Section 86(4) trust investments in terms of Section 86(5) of the Legal Practice Act

Feb 2019CommunicationAudit of Legal Practitioners’ Trust Accounts

SAICA Communication Transitional arrangement LPA and LPC Rules

CommunicationAudit of Legal Practitioners’ Trust Accounts

SAICA Analysis of the Changes to the Legal Profession relevant to Accountants and Auditors

July 2019AnalysisAudit of Legal Practitioners’ Trust Accounts

Update on the Legal Practice Act – The Current State Of Affairs

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

Conveyancing Practice

March 2019NewsletterAudit of Legal Practitioners’ Trust Accounts

Audit Requirements relating to the Business Accounts of Legal Practitioners now clarified

ArticleAudit of Legal Practitioners’ Trust Accounts

Fees Charged for Legal Services

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

List of Recoverable and non-recoverable bank charges (current list that was issued during 2009)

30 April 2009CommunicationAudit of Legal Practitioners’ Trust Accounts

Engagements on Legal Practitioners' Trust Accounts

Resource Date 17 April 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Impact of the withdrawal of the CIPC non-binding opinion on sections 90 and 92 of the Companies Act

19 May 2020Media statementAudit of Legal Practitioners’ Trust Accounts

SAICA Frequently Asked Questions: Assurance Engagements on Legal Practitioners’ Trust Accounts

FAQAudit of Legal Practitioners’ Trust Accounts

LPC Advisory: Retention period for documents and place of retention

8 June 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Legal Practitioners to Pay an Administrative Fee for the Late Submission of Auditor’s Reports

28 September 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts