This guide is intended to help auditors produce high quality reports in the required format. To make the auditing process easier, templates for the main documents to be lodged with the Commissioner are provided in Appendix B and can be downloaded from the Department’s website at Auditing real estate agents - forms and publications; Auditing settlement agents - forms and publications (“approved forms”). Audit reports based on other formats, will not be accepted.
Are you an agent?
Read the Real Estate and Business Agents' trust account handbook for further information about your obligations.
Enquiries about auditing trust accounts:
- Phone: 08 6552 9538
The agent can also ensure any expenses incurred are recouped. The balance outstanding on the file summary should reconcile to the amount held in trust for the principal.