Trust Accounts Exemption Notice Pink Form in NSW Fair Trading Fairtrading Nsw Gov
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People also ask
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Can a trust fund be audited?
Improper handling of a trust account can lead to an ethics violation, and many states conduct random audits.
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How do you conduct a trust audit?
a balance sheet and income and expenditure account and to forward a copy of the same along with a copy of his report to the trustee, and to the Deputy or Assistant Charity Commissioner of the region or sub-region or to the Charity Commissioner, if the Charity Commissioner requires him to do so.
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What is the audit period and when must the audit report be lodged at NSW Fair Trading?
Audit lodgement deadlines The 'audit period' is the year ending on 30 June and audit must be submitted by 30 September that year.
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What is the main NSW Act of Parliament that governs the operation of a trust account?
The main New South Wales (NSW) Act of Parliament that governs the operation of a trust account is the Property, Stock and Business Agents Act 2002.
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Who can audit trust account records in NSW?
Who can conduct the audit? Auditors must be qualified under section 115 of the Property and Stock Agents Act 2002. Registered audit companies, authorised company auditors and members of a Professional Accounting Body holding a Public Practising Certificate or Certificate of Public Practice can conduct the audit.
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Who can audit a trust account?
The auditor must be a member of the Institute of Chartered Accountants in Australia or CPA Australia, and hold a Certificate of Public Practice and have adequate training, experience and competence in auditing.
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What are the rules for trust accounts in NSW?
Trust account rules and regulations NSW Trust accounts must be kept at an authorised deposit-taking institution in New South Wales. Refer to NSW Fair Trading's current list of authorised deposit-taking institutions. The deposit-taking institution needs to be notified in writing that the account is a 'trust account'.
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Who audits brokers trust accounts?
While a broker office survey might include the review of a broker's trust fund handling, it is not as comprehensive as the trust account examination conducted by a DRE Auditor.
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