Legal Profession > Trust accounts > External examiners

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 2022 to 31 March 2023. 

On 1 July 2022 Western Australian joined the Uniform Law Scheme and the external examination conducted for the period ended 31 March 2023 will be conducted under the new Legal Profession Uniform Law (WA) (LPU L) and Legal Profession Uniform General Rules 2015 (LPUGR).
 

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 2023 to ensure that any matters arising within your EER can be addressed within the current financial year.

If the EER is delayed as a result of an ADI’s delay in providing information, you are requested to lodge the EER with a note in paragraph 7 advising that you are awaiting information from the ADI.

If your opinion changes upon subsequent receipt of the information from the ADI, please notify the Review and Audit Team at the Board via email to enquiries@lpbwa.com
 

Introduction

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.

For EER lodgements next year (2024) it is expected that there will be an online lodgement system in place and information will be provided later on in the year on how this process will work.
 

What is the purpose of the EER?

The purpose of the EER is to:
  1. confirm that the information submitted in the law practice’s Part B is correct
  2. confirm that appropriate, prompt action was taken in any instance of overdrawing trust money
  3. 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
  4. detail any observed breaches of the LPUL and the LPUGR including, but not limited to, relevant dates, frequency, details describing the breach etc.

How should I prepare an EER?

You will undertake appropriate examination of the trust records to satisfy yourself that the trust records have been maintained in accordance with the LPUL and the LPUGR, including sampling techniques and other enquiries to form your opinion.

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.
 

There are new EER forms - what is different?

On 1 July 2022 Western Australia joined the Uniform Law Scheme, which creates a common regulatory platform across NSW, Victoria and WA. This change has necessitated new EER forms.

The new forms are broadly similar to the original forms under the previous legislation but some of the major differences are:
  • EER – The “Certification” at the end asks the external examiner whether they have “successfully completed a course of education approved by the Legal Services Council”. If you were designated as an approved external examiner by the Board prior to 1 July 2022 then you will have until 30 June 2024 to complete a course of education approved by the Legal Services Council and it is acceptable to answer “No” to this question (unless you have already completed the course of education offered through the Law Institute of Victoria or the Law Society of New South Wales in which case you would answer “Yes”).
  • Part A – Question 5 parts (a) and (b) relate only to the Victorian and NSW jurisdictions and can be answered as “No” or left blank.
  • Part B – Question 1(h)(i) asks for a breakdown of funds held in the general trust account. Please provide an approximation only. This question is also repeated for Controlled Money Accounts (CMA).
  • Part B – Question 5(a)(ii) “STATUTORY DEPOSIT ACCOUNT SIGNATORIES” is not relevant to WA and does not need to be completed.
  • PART B – The certification declaration at the end at part (b) asks questions regarding “trust money pursuant to the ELNO scheme (Vic)” and “trust money subject to a specific power pursuant to the ELNO scheme (NSW)”. These questions are relevant to those two jurisdictions only and can be answered as “Not Applicable”.
 

Not enough information to form an opinion

The EER must be submitted to the Board by 31 May 2023 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 (link to form – word doc.)
 

Current External Examiners List

ID Number Full Name Full Address Work Phone Email
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@dmadviosryservices.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 tan@moorestephenswa.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
27453 Mr Philip John Edmonson PO Box 690 BUNBURY, WA 6231 (08) 9791 3877 edmoacct@iinet.net.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
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