The format of the:

1. External Examiners Report: to be completed by you or your firm as the appointed External Examiner (Auditor); 
2. The Law Practice Trust Money Statement:  designed to be completed by legal practitioners prior to the commencement of the examination (audit);
3. The External Examiners Guidance Note:  containing lodgement requirements and identified deficiencies; and
4. External Examiners Check List: prepared as a guide only document where the external examiner does not have their own audit programme.

has been approved.

The Board recommends that the External Examiner uses the Board’s External Examiner’s Report. However, provision of the written report in this format is optional. 

The Board has also prepared an External Examiner’s Checklist that the External Examiner may wish to use.  This checklist has been prepared to guide the law practice and External Examiner through the examination of the various forms of trust records maintained by the law practice and to assist in the assessment of compliance with the Act and Regulations.  The External Examiner’s Checklist is available on the Board’s website.

Visit the Legal Practice Board web site for more information.