Legal Practitioner Trust Account audits are focused on very specific sections of the Legal Practices Act and Rules, but what else do managers and partners need to consider as part of trust audits? Join us as we understand the auditor’s responsibility in relation to: - Agreed upon procedures engagement on the application for refund form - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Legal Practitioners Annual Statements - Audit report templates [per 2020 IRBA Guide] - Engagement letters / Man. rep letters - ISAE 3000 assurance standard’s impact on trust audits - Incorporating IRBA’s 2020 Revised Guide - Business records / business financial statements audit requirements - Materiality / sampling - Matter file testing / journals

Obtaining a better understanding of the impact of the following on the trust audit: Agreed upon procedures engagement on the application for refund form - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Legal Practitioners Annual Statements - Audit report templates [per 2020 IRBA Guide] - Engagement letters / Man. rep letters - ISAE 3000 assurance standard’s impact on trust audits - Incorporating IRBA’s 2020 Revised Guide - Business records / business financial statements audit requirements - Materiality / sampling - Matter file testing / journals

Auditors, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers