External examiners
Introduction
These guidelines are designed to assist External Examiners engaged by law practices in Western Australia to examine trust money records and accounts for the examination period from 1 April 2023 to 31 March 2024.
What is the due date of the External Examiners Report?
The External Examiners Report (EER), including the Law Practice Confirmation – PART A and the Statement of Trust Money – PART B, must be lodged with the Board by 31 May 2024.
An EER should be lodged to the Review and Audit Team by email to enquiries@lpbwa.com
Please include the expression “EER” and the law practice name in the subject line of the email.
What is the purpose of the EER?
The purpose of the EER is to:
- confirm that the information submitted in the law practice’s Part B is correct
- confirm that appropriate, prompt action was taken in any instance of overdrawing trust money
- confirm the trust records for the various types of trust money have been properly kept in accordance with the provisions of the LPUL and the LPUGR
- detail any observed breaches of theLegal Profession Uniform Law (WA) (LPUL) and the Legal Profession Uniform General Rules (LPUGR).
How should I prepare an EER?
An External Examiner’s Checklist has been developed to guide you through the examination of the various forms of trust records and to assist in the assessment of compliance with the legislation. If used this checklist should be retained with your work papers.
You should retain a copy of your working papers, including any completed checklists, supporting documentation, copies of reconciliations etc. which will be subject to periodic reviews by the Board.
Not enough information to form an opinion
The EER must be submitted to the Board by 31 May 2024 to ensure that any matters identified can be addressed within the current financial year.
If you are unable to receive sufficient information to form an opinion, submit an adverse/qualified EER, setting out the attempts undertaken and any other relevant information to assist the Board conclude on whether the accounting records have been maintained in accordance with the LPUL and LPUGR.
Where can I go for further information?
If you have any queries, please contact the Review and Audit Team at the Legal Practice Board:
Telephone: 6211 3600
Email: enquiries@lpbwa.com
Website: www.lpbwa.org.au
Forms
Notification of Appointment or Termination of External Examiner (PDF form)
External Examiners Check List (WA) (form – word doc)
External Examiners Report (form – word doc)
Law Practice Confirmation Part A (form – word doc)
Law Practice Statement of Trust Money Part B (form – word doc)
Current external examiners list
ID Number | Full Name | Full Address | Work Phone | |
15068 | Ms Patricia Ann Leighton, FCA | PO Box 876 KALGOORLIE, WA 6433 | (08) 9021 1822 | pat@patleightonFCA.com.au |
25093 | Mr Robert John Campbell | PO Box 7465 CLOISTERS SQUARE, WA 6850 | (08 9218 9922 | rjcampbell@rjcatax.com.au |
26213 | Mr Leon Stielow | 1/100 Hay Street SUBIACO, WA 6008 | (08) 6389 1272 | lstielow@stielow.com.au |
26221 | Mr Toni Angelevski | PO Box 313 DIANELLA, WA 6059 | 0413 453 456 | toni@acnode.com.au |
26225 | Mr Leonard Tebbutt | PO Box 158 LEEDERVILLE, WA 6903 AUSTRALIA | (08) 9444 9711 | leonard@infocusaccounting.com.au |
26229 | Mr Andrew Lowry | PO BOX 158 LEEDERVILLE PERTH 6903 AUSTRALIA | (08) 9444 9711 | andrew@infocusaccounting.com.au |
26230 | Mr Conley Manifis | PO Box 748 SOUTH PERTH, WA 6951 | (08) 6436 2888 | conley.manifis@williambuck.com |
26232 | Mr Brian Sydney-Smith | 180 Culeenup Road NORTH YUNDERUP, WA 6208 | (08) 9537 8847 | brian@vicliffe.com.au |
26234 | Mr Geoff Carslake | PO Box 221 MT HAWTHORN, WA 6915 | (08) 9244 2900 | gcarslake@scpl.com.au |
26242 | Mr Barry Levin | PO Box 1082 BALCATTA, WA 6914 | (08) 9226 5123 | barry@charterfin.com.au |
26273 | Mr William Barker | 93 Carawatha Avenue MT NASURA, WA 6112 | (08) 9497 3501 | jbarker@iinet.net.au |
26281 | Mr Barry McEloney | PO Box 1052 JOONDALUP, WA 6919 | (08) 9301 1330 | barry@jbswa.com |
26309 | Mr David Makowa | PO Box 48 BYFORD, WA 6122 | 0400 104 390 | david@dmadvisoryservices.com.au |
26329 | Mr John O'Brien | 43 Riverview Terrace MOUNT PLEASANT, WA 6153 | 0411 649 554 | johnobrienauditor@gmail.com |
26368 | Mr Suan-Lee Tan | PO Box 5785 St Georges Terrace PERTH, WA 6831 | (08) 9225 5355 | suanlee.tan@moore-australia.com.au |
26369 | Mr Wen Shien Chai | PO Box 5785 St Georges Terrace PERTH, WA 6831 | (08) 9225 5355 | wen-shien.chai@moore-australia.com.au |
27134 | Mr Paul Gilbert | PO Box 5151 ALBANY, WA 6332 | 0412 375 667 | paul@macleodcpa.com.au |
27416 | Mr Mohammad Akterul Islam | Level 1 129 Haldon Street LAKEMBA, NSW 2195 | akterul@accountantspoint.com.au | |
27427 | Mr Graeme Robert Jennings | PO Box 790 WEST PERTH, WA 6872 | (08) 9424 5700 | gjennings@accruper.com.au |
27429 | Mr Rex Linton Miller | GPO Box 49 SYDNEY, NSW 2001 | (02) 8908 3444 | rex.miller@altosfinancial.com.au |
27430 | Ms Maria Stella Cavallo | PO Box 1306 BUNBURY, WA 6231 | (08) 9780 7555 | maria.cavallo@amdonline.com.au |
27431 | Mr Timothy James Partridge | PO Box 1306 BUNBURY, WA 6231 | (08) 9780 7555 | timothy.partridge@amdonline.com.au |
27432 | Mr Billy-Joe Thomas | PO Box 229 JOONDALUP, WA 6919 | (08) 9300 0400 | Bill@amwaudit.com.au |
27433 | Mr Martin Shone | PO Box 229 JOONDALUP, WA 6919 | (08) 9300 0400 | martin@amwaudit.com.au |
27434 | Mr Alan Thompson | PO Box 162 ARMADALE, WA 6992 | 0427 435 879 | info@armadaleconsulting.com.au |
27435 | Mr Alastair Gordon Abbott | PO Box 7465 Cloister Square, WA 6850 | (08) 9218 9922 | info@ausaudit.com.au |
27437 | Mr Viral Kiritbhai Patel | PO Box 7465 CLOISTERS SQUARE, WA 6850 | (08) 9218 9922 | viral@ausaudit.com.au |
27438 | Mr Jarrad James Prue | PO Box 700 WEST PERTH, WA 6872 | (08) 6382 4600 | Jarrad.Prue@bdo.com.au |
27440 | Mr Marius van der Merwe, CA | PO Box 166 WEST PERTH, WA 6872 | (08) 9481 1118 | mvdm@drykirness.com.au |
27442 | Ms Leanne Kerry Oliver | PO Box 3110 BELMONT EAST, WA 6104 | 0460040900 | leanne@auditpa.com.au |
27443 | Mr Charles Foti | PO Box 295 TUART HILL, WA 6939 | (08) 9443 1877 | charles@foti.com.au |
27444 | Ms Cheong Peng Leong | PO Box 952 CANNING BRIDGE, WA 6153 | 0437 319 423 | Sharon@cplcorporate.com.au |
27445 | Ms Elizabeth Francina Louwrens | PO Box 233 LEEDERVILLE, WA 6902 | (08) 6380 2555 | elouwrens@criterionaudit.com.au |
27446 | Mr Stephen John Rellis | PO Box 233 LEEDERVILLE, WA 6902 | (08) 63802555 | srellis@criterionaudit.com.au |
27447 | Mr Alan David King | PO Box 74 NEDLANDS, WA 6909 | 0418 944 001 | alan@pgbusiness.com.au |
27448 | Mr Michael Cooper | Locked Bag 5000 OSBORNE PARK, WA 6917 | (08) 6267 2200 | michael@crunchauditing.com.au |
27449 | Mr John Zabala | Level 16 120 Edward Street BRISBANE, QLD 4000 | (07) 3233 3574 | John.Zabala@crowe.com.au |
27451 | Ms Cheryl Leanne Kennedy | Grosvenor Place 225 George Street SYDNEY, NSW 2000 | (02) 9322 7000 | kalpaugh@deloitte.com.au |
27452 | Mr Peter Rupp | PO Box A46 PERTH, WA 6837 | (08) 9365 7000 | perupp@deloitte.com.au |
27454 | Mr Christopher John Reid | 8 Exhibition Street MELBOURNE, WA 3000 | 0417 769 996 | christopher.reid@au.eu.com |
27456 | Mr George Michael Pampacos | PO Box Z5104 PERTH, WA 6000 | (08) 9483 0755 | megan.ryan@flindersfinancial.com.au |
27457 | Mr Daniel Paul Papaphotis | PO Box 39 FREMANTLE, WA 6959 | (08) 9335 5211 | daniel@faj.com.au |
27458 | Mr Michael Hillgrove | PO Box 7757 CLOISTERS SQUARE, WA 6872 | (08) 9480 2150 | michael.hillgrove@au.gt.com |
27460 | Ms Ching Ching Nikki Shen | PO Box 1288 SUBIACO, WA 6904 | (08) 94260666 | nshen@hallchadwickwa.com.au |
27461 | Mr David Hamilton Ward | PO Box 63 HAMILTON HILL, WA 6963 | (08) 9418 2255 | david.ward@taxhut.com.au |
27464 | Mr Noel Edward Harding | PO Box 175 BAYSWATER, WA 6933 | (08) 9271 1855 | noel.harding@hardingthornbury.com.au |
27465 | Mr Malcolm Heasman | PO Box 192 ESPERANCE, WA 6450 | (08) 9071 3444 | heasman@heasman.com.au |
27466 | Mr Timothy Paul Turner | PO Box 199 VICTORIA PARK, WA 6979 | (08) 9362 5855 | timothy@htgpartners.com |
27467 | Mr Daniel Buckley | PO Box 8124 PERTH BC, WA 6849 | (08) 9227 7500 | dbuckley@hlbwa.com.au |
27468 | Mr Marcus Ohm | PO Box 8124 PERTH BC, WA 6849 | (08) 9227 7500 | mohm@hlbwa.com.au |
27469 | Mr Norman Neill | PO Box 8124 PERTH BC, WA 6849 | (08) 9227 7500 | norman@hlbwa.com.au |
27470 | Mr Jeffrey Stuart Trudgian, FCA DC | PO Box 3136 CARLISLE SOUTH, WA 6101 | (08) 9361 4466 | jdtrudge@bigpond.net.au |
27471 | Mr U-Li Cheong | PO Box 1185 BOORAGOON, WA 6954 | (08) 6277 0377 | terrence@siacpa.com.au |
27472 | Mr Richard Snow | 97 Aberdeen Street ALBANY, WA 6330 | (08) 9841 5356 | Richard.snow@taltyandco.com.au |
27473 | Mr John Joseph Dorazio | PO Box 2162 COMO BEACH, WA 6152 | (08) 9364 9988 | johnd@ww-wa.com.au |
27474 | Mr Louis Yiannakis | PO Box 1860 OSBORNE PARK, WA 6916 | 08 6400 6633 | louis@tth.accountants |
27476 | Mr Kelvin Westaway | PO Box 1936 SUBIACO, WA 6904 | (08)6396 3214 | kelvinwestaway@linq.com.au |
27477 | Mr John Walter Klobas, CA | PO Box Z5263 St George's Terrace PERTH, WA 6831 | (08) 9325 5262 | john.klobas@jkca.com.au |
27478 | Mr Matthew Peter Hingeley | GPO Box A29 PERTH, WA 6837 | (08) 9263 4805 | mhingeley@kpmg.com.au |
27479 | Mr Kenneth Roy Jeffrey, CA | PO Box 2321 KARDINYA, WA 6163 | (08) 9310 2554 | kenjeffrey@bigpond.com |
27481 | Mr Russell John Harrison | PO Box 494 ALBANY, WA 6331 | (08) 9841 1200 | russellh@lincolns.com.au |
27482 | Mr John Raymond Waddell | PO Box W2086 EAST PERTH, WA 6892 | (08) 9221 3155 | lyonwadd@iinet.net.au |
27483 | Mr Richard Gardiner | PO Box 1377 WEST PERTH, WA 6872 | (08) 9474 2655 | richard@oakbridge.net.au |
27485 | Mr Anthony Macri | PO Box 398 VICTORIA PARK, WA 6979 | (08) 9470 4848 | amacri@macripartners.com.au |
27486 | Mr Martin Anthony Silver, CA | PO Box 572 MOUNT LAWLEY, WA 6929 | 0416 292 272 | myaccountant@iinet.net.au |
27487 | Mr Joseph Anthony Martino | PO Box 179 WEST PERTH, WA 6872 | (08) 9228 3885 | joe@martino.com.au |
27488 | Mr Dale Geoffrey Abbott | PO Box 379 NARROGIN, WA 6312 | (08) 9881 1499 | dale@mcwhirters.com.au |
27489 | Mr Simon Foley, CPA | PO Box 2225 MARMION, WA 6020 | (08) 6201 5865 | simonfoley@iinet.net.au |
27490 | Mr Stephen John Morgan | PO Box 238 ALBANY, WA 6331 | (08) 9841 5666 | morchart@bigpond.net.au |
27491 | Ms Marian L. Kiely, CPA | PO Box 1422 FREMANTLE, WA 6959 | 0418 904 002 | mlkielycpa@gmail.com |
27492 | Mr Andrew Johnson | Level 18, 350 Collins Street MELBOURNE, VIC 3000 | (03) 9608 0147 | ajohnson@moorestephens.com.au |
27493 | Mr Neil Pace | PO Box 5785 St Georges Terrace PERTH, WA 6831 | (08) 9225 5355 | pace@moorestephens.com.au |
27498 | Mr John Gordon Owenell | PO Box 2000 NEDLANDS, WA 6009 | (08) 9386 9266 | office@owenellpartners.com.au |
27499 | Mr Kathal Kestel Spence | PO Box 1220 FREMANTLE, WA 6959 | (08) 9430 6333 | kspence@dfkpa.com.au |
27500 | Mr Kenneth Oscar Thomas | 160 Stirling Hwy NEDLANDS, WA 6009 | (08) 6183 2000 | ken@nimbusca.com.au |
27501 | Mr John Durham Pascoe | Unit 487 118 Monash Avenue NEDLANDS, WA 6010 | 0406 380 215 | johnjill@westnet.com.au |
27502 | Mr Hugh Plaistowe | PO Box 127 NORTHBRIDGE, WA 6865 | (08) 9328 3766 | hugh@op.com.au |
27504 | Mr Paul Brendan Mulligan | Level 11, 12-14 The Esplanade PERTH, WA 6000 | (08)9322 2022 | mulliganp@pitcher-wa.com.au |
27505 | Mr Simon Spero Fermanis | PO Box 609 WEST PERTH, WA 6872 | (08) 9322 2798 | sfermanis@pkfperth.com.au |
27507 | Mr Darren Jenns | GPO Box 150 BRISBANE, QLD 4001 | (07) 3257 5004 | Darren.jenns@au.pwc.com |
27509 | Mr Shannon Maher | GPO Box 2650 SYDNEY, NSW 2001 | (02) 8266 2002 | shannon.maher@pwc.com |
27510 | Mr Raj Mavath | PO Box 2892 GERALDTON, WA 6531 | (08) 9964 4700 | Reception@rajmavath.com.au |
27511 | Ms Nazneen Randeria | Level 3, 72 Kings Park Road WEST PERTH, WA 6872 | (08) 9207 1977 | info@relianceauditing.com.au |
27512 | Mr Richard Hamilton Bosward | Unit 2 12-14 Thelma Street WEST PERTH, WA 6005 | (08) 9321 1168 | Richard@bosward.com.au |
27514 | Mr Keval Shah | PO Box 1250 WANGARA, WA 6065 | 0422 149 123 | keval@shahaudit.com.au |
27516 | Ms Hayley Elizabeth Underwood | Level 10 430 Collins Street MELBOURNE, VIC 3000 | (03) 8635 1838 | hunderwood@shinewing.com.au |
27517 | Mr Clayton Lawrence | PO Box 1310 SUBIACO, WA 6904 | (08) 9388 9744 | clawrence@mgiperth.com.au |
27518 | Mr Tutu Phong | PO Box R1253 PERTH, WA 6844 | (08) 9261 9100 | tutu.phong@rsm.com.au |
27527 | Mr Jacques Bezuidenhout, CA | PO Box 795 MORLEY, WA 6943 | (08) 9475 2100 | audit@btfms.com.au |
27550 | Mr Md Morshedul Hasan | PO Box 26 PARKWOOD, WA 6147 | (08) 94703560 | h.morshedul@atlasbusiness.com.au |
27576 | Mr Nigel Dias | Locked Bag 4 OSBORNE PARK, WA 6916 | (08) 6165 4000 | nigel@armada.com.au |
27578 | Ms Muranda Van Nieuwenhuizen | PO Box 2570 PERTH, WA 6001 | (08) 9463 2463 | muranda.jvn@nexiaperth.com.au |
27612 | Mr Dale Woodruff | PO Box 1202 CLOVERDALE, WA 6985 | (08) 9477 5511 | byfieldsnarrogin@byfields.com.au |
27623 | Mr Chassey Davids | PO Box 7465 CLOISTERS SQUARE, WA 6850 | (08) 9218 9922 | chassey@ausaudit.com.au |
27625 | Mr David Neil Kennett | 2 Riverside Quay SOUTH BANK, VIC 3006 | 0428 936 719 | david.kennett@pwc.com |
27647 | Mr Richard Gregson | PO Box 2162 COMO BEACH, WA 6152 | (08) 9364 9988 | rgregson@ww-wa.com.au |
27651 | Mr Doug M. Bell | PO Box 7775 Cloisters Square, WA 6850 | 08 92264500 | dbell@perth.bentleys.com.au |
27940 | Mr Graham A. Judkowski | GPO Box 3807 Sydney, NSW 2001 | 1300553338 | grahamj@assuragroup.com.au |
28113 | Mr Neil Smith | PO Box 700 WEST PERTH, WA 6872 | (08) 6382 4600 | Neil.Smith@bdo.com.au |
28433 | Mr Stephen Thomas | Level 17, 383 Kent Street Sydney, NSW 2000 | (02) 82972400 | stephen.thomas@au.gt.com |
28779 | Mr Conor Francis Farley | Level 17, 383 Kent Street Sydney, NSW 2000 | (02) 82972400 | Conor.Farley@au.gt.com |
28885 | Mr Daniel J. Dalla | Level 1,12-14 O'Connell St SYDNEY, NSW 2000 | +61 414 965 296 | danield@rothsay.com.au |
29005 | Mr John Findlay | PO Box 685 Ballarat, VIC 3353 | 0447165389 | John.Findlay@rsm.com.au |
29063 | Ms Tara Hill | PO Box A46 PERTH, WA 6837 | (08) 9365 7000 | |
29082 | Mr Geoffrey Church | PO Box 222 WEST PERTH, WA 6005 | (08) 9321 3456 | geof@bryantchurch.com.au |
29124 | Mr Justin M. Carroll | GPO Box D198 PERTH, WA 6840 | (08) 9238 5240 | |
29335 | Mr David William Coote | Level 1 1 The Esplanade Mount Pleasant, WA 6153 | (08) 9315 9944 | David@Coote.net.au |
29644 | Ms Kavitha Joachim | 80 Waterman Drive North Clyde, VIC 3000 | (03) 59003793 | kj.auditacc@gmail.com |
30034 | Ms Kiah Nicole Madden | 16/212 Anson Street Orange, NSW 2800 | (02) 63610735 | kiah@maddenpartners.com.au |
40231 | Mr Tom Mullarkey | Level 10 530 Collins Street MELBOURNE, VIC 3000 | (03) 8635 1826 | tmullarkey@sw-au.com |
41648 | Mr Peter John Hill | 180 Greenhill Road PARKSIDE, SA 5063 | (08) 8273 9306 | PHill@perks.com.au |
42117 | Mr Srdjan Sasic | Exchange Tower Level 17 2 The Esplanade PERTH, WA 6000 | 0413 865 656 | serge@perthauditand accountingservices.com.au |
42120 | Mr Robin King Heng Li | Level 14 333 Collins Street MELBOURNE, VIC 3000 | (03) 9592 2357 | rli@connectaudit.com.au |
44805 | Mr Andrew Heather | 8 Parramatta Square 10 Darcy Street PARRAMATTA, NSW 2150 | aheather@deloitte.com | |
45107 | Aruna Colombathantri | Level 14 333 Collins St Melbourne, VIC 3000 | 0439 630 358 | aruna@australianpublicaccountants.com.au |
45111 | Ms Marcia Johnson | Locked Bag 4 OSBORNE PARK, WA 6916 | (08) 6165 4090 | MarciaJ@armada.com.au |
45225 | Ms Kylie Bodenham | 11 Mounts Bay Road PERTH, WA 6000 | 0407 888 848 | kylie.bodenham@au.ey.com |
45514 | Mr Ivan Ngan-Middleton | PO Box 3024 GIPPSLAND, VIC 3841 | 0433 268 012 | flb@hotmail.com.au |
45631 | Mr Rafay Nabeel | 6324 2900 | ||
45755 | Mr Matthew Beevers | PO Box R1253 PERTH, WA 6844 | (08) 9261 9100 | Matthew.Beevers@rsm.com.au |
47649 | Ramzy Miseha | 9 Thistle Grove, CURRAMBINE WA 6028 | 0433 962 005 | ramzy@optimumtaxation.com.au |
47729 | Claire Chang | Suite 422, 1 Queens Road, MELBOURNE VIC 3004 | 0497 131 410 | claire.chang@changadvisory.com.au |
47805 | Lucy Gardner | 50 Colin Street, WEST PERTH, WA 6005 | (08) 9480 2908 | lucy@drykirkness.com.au |
47816 | Nicole Menezes | Tower 2 Brookfield Place, Level 9, 123 St Georges Terrace, PERTH WA 6000 | (08) 9365 8056 | nmenezes@deloitte.com.au |