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Audit of Legal Practitioners’ Trust Accounts
Audit of Legal Practitioners’ Trust Accounts
Communication and guidance
26
SAICA Information session on Legal Practitioner’s Trust Accounts Engagements
2 February 2023
Recording
Assurance
Application for refund of bank charges and audit fees
25 May 2022
Application form
Audit of Legal Practitioners’ Trust Accounts
Paying section 86(2) and (3) trust interest due to the LPFF into the incorrect bank accounts
25 May 2022
Communication
Audit of Legal Practitioners’ Trust Accounts
Payment of unclaimed and unknown trust monies in accordance with Section 87(4) of the LPA
25 May 2022
Communication
Audit 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 2022
Communication
Audit 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 2022
Communication
Audit of Legal Practitioners’ Trust Accounts
A profession in transition – a changing landscape
2018
Newsletter
Audit of Legal Practitioners’ Trust Accounts
Assurance Engagement on Attorneys’ Trust Account
2018
Newsletter
Audit of Legal Practitioners’ Trust Accounts
Understanding Road Accident Fund Claims
2018
Newsletter
Audit of Legal Practitioners’ Trust Accounts
Payment of manual trust interest
February 2021
Communication
Audit of Legal Practitioners’ Trust Accounts
Explanation of changes in trust accounts in terms of Section 63(1)(g)
Communication
Audit of Legal Practitioners’ Trust Accounts
Understanding Contingency Fee Agreements
2018
Newsletter
Audit 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 2019
Communication
Audit of Legal Practitioners’ Trust Accounts
SAICA Communication Transitional arrangement LPA and LPC Rules
Communication
Audit of Legal Practitioners’ Trust Accounts
SAICA Analysis of the Changes to the Legal Profession relevant to Accountants and Auditors
July 2019
Analysis
Audit of Legal Practitioners’ Trust Accounts
Update on the Legal Practice Act – The Current State Of Affairs
2019
Newsletter
Audit of Legal Practitioners’ Trust Accounts
Conveyancing Practice
March 2019
Newsletter
Audit of Legal Practitioners’ Trust Accounts
Audit Requirements relating to the Business Accounts of Legal Practitioners now clarified
Article
Audit of Legal Practitioners’ Trust Accounts
Fees Charged for Legal Services
2019
Newsletter
Audit of Legal Practitioners’ Trust Accounts
List of Recoverable and non-recoverable bank charges (current list that was issued during 2009)
30 April 2009
Communication
Audit of Legal Practitioners’ Trust Accounts
Engagements on Legal Practitioners' Trust Accounts
Resource Date 17 April 2020
Advisory
Audit 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 2020
Media statement
Audit of Legal Practitioners’ Trust Accounts
SAICA Frequently Asked Questions: Assurance Engagements on Legal Practitioners’ Trust Accounts
FAQ
Audit of Legal Practitioners’ Trust Accounts
LPC Advisory: Retention period for documents and place of retention
8 June 2020
Advisory
Audit of Legal Practitioners’ Trust Accounts
Legal Practitioners to Pay an Administrative Fee for the Late Submission of Auditor’s Reports
28 September 2020
Advisory
Audit of Legal Practitioners’ Trust Accounts
Act and Rules
2
Final Rules as per Legal Practice Act 28 of 2014
20 July 2018
Publication
Audit of Legal Practitioners’ Trust Accounts
Legal Practice Act, No.28 of 2014
22 September 2014
Publication
Audit of Legal Practitioners’ Trust Accounts
Useful links
- IRBA webpage (additional information with respect to Attorneys Trust Account Auditor’s report)