Legal Practitioners (Attorneys) trust account engagements

Guidance is provided to registered auditors in the special circumstances applicable to engagements on legal practitioners (attorneys) trust accounts as required by the Attorneys Act, No 53 of 1979 and Rules of the relevant Provincial Law Society (the Act and the Rules).

An engagement on legal practitioners (attorneys) trust accounts to report compliance with the Act and the Rules is a reasonable assurance engagement within the scope of International Standard on Assurance Engagement (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information.

Warning to Readers

Registered auditors are alerted to the fact that the Revised Guide has not been updated for changes to legislation, and the South African Legal Practice Council Rules, that are effective from 1 November 2018.


Title Date issued Effective date Documents

Revised Guide for Registered Auditors: Engagements on Legal Practitioners (Attorneys) Trust Accounts, including:

  • Illustrative engagement letter
  • Illustrative representation letter
  • Illustrative auditor's report
  • Attorneys annual statement on trust accounts
14 March 2017 Effective for financial periods commencing on or after 1 March 2016 PDF | Word

Notices from the Legal Practitioners Fidelity Fund (LPFF)


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