Legal Practitioners Trust Accounts - Agreed Upon Procedures Engagement AUP on Refund Form 2024

Price:
R325.45 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
Legal Practitioners Trust Accounts
Lecturer:
Tristan David-Crewe White
Duration:
60 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


November 2019 saw the initial release of the Revised IRBA Guide for Audit Engagements on Legal Practitioner Trust Accounts.

This release was to address the new requirements arising out of the updated Legal Practitioner legislation, being the Legal Practice Act and Rules.

With the new legislation fully effective for 2020 audits and going forward, have you incorporated IRBA’s new procedures into your audit programs?

Provide an overall summary of the 2020 IRBA Guide Highlight key changes Identify relevant aspects of the audit process from pre-engagement to finalisation as addressed in the Guide.