Free Session- Free Legal Practitioner Trust Accounts - Business AFS Audit Court Order 2024

Price:
Free
Level:
Accounting Professionals
Sub-level:
Accounting
Lecturer:
Tristan David-Crewe White
Duration:
60 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


8 March 2024: A Court Order was obtained by the Law Society of South Africa exempting Incorporated Legal Practitioners from the need to undertake an Audit on the Annual Financial Statements

Legal Practitioner Trust Accounts - Impact of Court Order on Business Annual Financial Statements Audit Requirement

Legal practitioners that are registered as incorporated entities in terms of the Companies Act are subject not only to the Legal Practice Act but also the Companies Act.

The Court Order issued in March of 2024 brought about confusion for auditors of legal practitioners as to whether the statutory audit requirements in the Companies Act still apply to a legal practitioner.