Under Section 23 of the Sheriffs Act, 1986 (Act No. 90 Of 1986), sheriffs are required to keep separate records for their trust accounts and cause these records to be audited. There is however little guidance to be found on how this audit should be performed and whether or not it is an assurance engagement or agreed upon procedures. Join us as we take a look at the requirements of this “audit” and the applicable standards that must be used to perform this engagement. We will also discuss the procedures that must be performed and the report to be signed.