If you do not inform us that you are unable to attend the webinar training session, and we are unable to reach you to confirm whether you would like access to the edited recording, your booking will automatically be credited after one week. You will then need to rebook the lesson through our Akhanani website.
Attending the course and successfully completing the post-assessment, will grant you
2 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, SAIT, SAIPA , ACCA, IACSA & IRBA). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
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gillian@probetatraining.co.za
In March of 2023, IRBA published a brand new trust account assurance report template for auditors of a property practitioner’s trust accounts.
The new template features additional audit procedures to be carried out, addressing compliance of a property practitioner’s trust accounts with the Property Practitioners Act and Regulations.
Not only that, but the template also introduces two additional agreed-upon procedures engagements to be conducted on the trust accounts / trust accounting practices of the property practitioner.
• Introduce the new IRBA template trust audit report
• Simplify the contents of the trust audit report, looking at Part A and Part B
• Identify what procedures are to be carried out on the trust accounts as part of the compliance audit
• Identify what is required of the auditor as part of the two agreed-upon procedures engagements and what the AUP
procedures look like
• Discuss the need for engagement letters and where findings are to be communicated (i.e., through reports)
• Briefly point out two further template reports issued by IRBA related to trust accounts audited by Payment
Processing Agents
