IRBA Revised Guide for Registered Auditors: Engagements on Attorneys Trust Accounts

This Revised Guide for Registered Auditors: Engagements on Attorneys’ Trust Accounts provides guidance to registered auditors (auditors) in implementing the requirements of the International Standards on Assurance Engagements (ISAEs) and relevant International Standards on Auditing (ISAs), and reporting on the Attorney’s Annual Statement on Trust Accounts, in the special circumstances applicable to engagements on attorneys’ trust accounts required by the Attorneys Act, No. 53 of 1979, and the Rules for the Attorneys’ Profession.