External examiners


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:

  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 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


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 NumberFull NameFull AddressWork PhoneEmail
15068Ms Patricia Ann Leighton, FCAPO Box 876 KALGOORLIE, WA 6433(08) 9021 1822pat@patleightonFCA.com.au
26221Mr Toni AngelevskiPO Box 313 DIANELLA, WA 60590413 453 456toni@acnode.com.au
26225Mr Leonard TebbuttPO Box 158 LEEDERVILLE, WA 6903 AUSTRALIA(08) 9444 9711leonard@infocusaccounting.com.au
26230Mr Conley ManifisPO Box 748 SOUTH PERTH, WA 6951(08) 6436 2888conley.manifis@williambuck.com
26232Mr Brian Sydney-Smith180 Culeenup Road NORTH YUNDERUP, WA 6208(08) 9537 8847brian@vicliffe.com.au
26234Mr Geoff CarslakePO Box 221 MT HAWTHORN, WA 6915(08) 9244 2900gcarslake@scpl.com.au
26281Mr Barry McEloneyPO Box 1052 JOONDALUP, WA 6919(08) 9301 1330barry@jbswa.com
26309Mr David MakowaPO Box 48 BYFORD, WA 61220400 104 390david@dmadvisoryservices.com.au 
26329Mr John O'Brien43 Riverview Terrace MOUNT PLEASANT, WA 61530411 649 554johnobrienauditor@gmail.com
26368Mr Suan-Lee TanPO Box 5785 St Georges Terrace PERTH, WA 6831(08) 9225 5355suanlee.tan@moore-australia.com.au
26369Mr Wen Shien ChaiPO Box 5785 St Georges Terrace PERTH, WA 6831(08) 9225 5355wen-shien.chai@moore-australia.com.au
27134Mr Paul GilbertPO Box 5151 ALBANY, WA 63320412 375 667paul@macleodcpa.com.au
27416Mr Mohammad Akterul IslamLevel 1 129 Haldon Street LAKEMBA, NSW 2195 akterul@accountantspoint.com.au
27430Ms Maria Stella CavalloPO Box 1306 BUNBURY, WA 6231(08) 9780 7555maria.cavallo@amdonline.com.au
27431Mr Timothy James PartridgePO Box 1306 BUNBURY, WA 6231(08) 9780 7555timothy.partridge@amdonline.com.au
27432Mr Billy-Joe ThomasPO Box 229 JOONDALUP, WA 6919(08) 9300 0400Bill@amwaudit.com.au
27433Mr Martin ShonePO Box 229 JOONDALUP, WA 6919(08) 9300 0400martin@amwaudit.com.au
27434Mr Alan ThompsonPO Box 162 ARMADALE, WA 69920427 435 879info@armadaleconsulting.com.au
27435Mr Alastair Gordon AbbottPO Box 7465 Cloister Square, WA 6850(08) 9218 9922info@ausaudit.com.au
27437Mr Viral Kiritbhai PatelPO Box 7465 CLOISTERS SQUARE, WA 6850(08) 9218 9922viral@ausaudit.com.au
27440Mr Marius van der Merwe, CAPO Box 166 WEST PERTH, WA 6872(08) 9481 1118mvdm@drykirness.com.au
27442Ms Leanne Kerry OliverPO Box 3110 BELMONT EAST, WA 61040460040900leanne@auditpa.com.au
27444Ms Cheong Peng LeongPO Box 952 CANNING BRIDGE, WA 61530437 319 423Sharon@cplcorporate.com.au
27445Ms Elizabeth Francina LouwrensPO Box 233 LEEDERVILLE, WA 6902(08) 6380 2555elouwrens@criterionaudit.com.au
27446Mr Stephen John RellisPO Box 233 LEEDERVILLE, WA 6902(08) 63802555srellis@criterionaudit.com.au
27447Mr Alan David KingPO Box 74 NEDLANDS, WA 69090418 944 001alan@pgbusiness.com.au
27448Mr Michael CooperLocked Bag 5000 OSBORNE PARK, WA 6917(08) 6267 2200michael@crunchauditing.com.au
27449Mr John ZabalaLevel 16 120 Edward Street BRISBANE, QLD 4000(07) 3233 3574John.Zabala@crowe.com.au
27451Ms Cheryl Leanne KennedyGrosvenor Place 225 George Street SYDNEY, NSW 2000(02) 9322 7000kalpaugh@deloitte.com.au
27456Mr George Michael PampacosPO Box Z5104 PERTH, WA 6000(08) 9483 0755megan.ryan@flindersfinancial.com.au
27457Mr Daniel Paul PapaphotisPO Box 39 FREMANTLE, WA 6959(08) 9335 5211daniel@faj.com.au
27460Ms Ching Ching Nikki ShenPO Box 1288 SUBIACO, WA 6904(08) 94260666nshen@hallchadwickwa.com.au
27466Mr Timothy Paul TurnerPO Box 199 VICTORIA PARK, WA 6979(08) 9362 5855timothy@htgpartners.com
27470Mr Jeffrey Stuart Trudgian, FCA DCPO Box 3136 CARLISLE SOUTH, WA 6101(08) 9361 4466jdtrudge@bigpond.net.au
27471Mr U-Li CheongPO Box 1185 BOORAGOON, WA 6954(08) 6277 0377terrence@siacpa.com.au
27474Mr Louis YiannakisPO Box 1860 OSBORNE PARK, WA 691608 6400 6633louis@tth.accountants
27476Mr Kelvin WestawayPO Box 1936 SUBIACO, WA 6904(08)6396 3214kelvinwestaway@linq.com.au
27478Mr Matthew Peter HingeleyGPO Box A29 PERTH, WA 6837(08) 9263 4805mhingeley@kpmg.com.au
27479Mr Kenneth Roy Jeffrey, CAPO Box 2321 KARDINYA, WA 6163(08) 9310 2554kenjeffrey@bigpond.com
27485Mr Anthony MacriPO Box 398 VICTORIA PARK, WA 6979(08) 9470 4848amacri@macripartners.com.au
27486Mr Martin Anthony Silver, CAPO Box 572 MOUNT LAWLEY, WA 69290416 292 272myaccountant@iinet.net.au
27488Mr Dale Geoffrey AbbottPO Box 379 NARROGIN, WA 6312(08) 9881 1499dale@mcwhirters.com.au
27489Mr Simon Foley, CPAPO Box 2225 MARMION, WA 6020(08) 6201 5865simonfoley@iinet.net.au
27493Mr Neil PacePO Box 5785 St Georges Terrace PERTH, WA 6831(08) 9225 5355pace@moorestephens.com.au
27499Mr Kathal Kestel SpencePO Box 1220 FREMANTLE, WA 6959(08) 9430 6333kspence@dfkpa.com.au
27502Mr Hugh PlaistowePO Box 127 NORTHBRIDGE, WA 6865(08) 9328 3766hugh@op.com.au
27504Mr Paul Brendan MulliganLevel 11, 12-14 The Esplanade PERTH, WA 6000(08)9322 2022mulliganp@pitcher-wa.com.au
27505Mr Simon Spero FermanisPO Box 609 WEST PERTH, WA 6872(08) 9322 2798sfermanis@pkfperth.com.au
27509Mr Shannon MaherGPO Box 2650 SYDNEY, NSW 2001(02) 8266 2002shannon.maher@pwc.com
27512Mr Richard Hamilton BoswardUnit 2 12-14 Thelma Street WEST PERTH, WA 6005(08) 9321 1168Richard@bosward.com.au
27514Mr Keval ShahPO Box 1250 WANGARA, WA 60650422 149 123keval@shahaudit.com.au
27517Mr Clayton LawrencePO Box 1310 SUBIACO, WA 6904(08) 9388 9744clawrence@mgiperth.com.au
27527Mr Jacques Bezuidenhout, CAPO Box 795 MORLEY, WA 6943(08) 9475 2100audit@btfms.com.au
27576Mr Nigel DiasLocked Bag 4 OSBORNE PARK, WA 6916(08) 6165 4000nigel@armada.com.au
27623Mr Chassey DavidsPO Box 7465 CLOISTERS SQUARE, WA 6850(08) 9218 9922chassey@ausaudit.com.au
27625Mr David Neil Kennett2 Riverside Quay SOUTH BANK, VIC 30060428 936 719david.kennett@pwc.com
27647Mr Richard GregsonPO Box 2162 COMO BEACH, WA 6152(08) 9364 9988rgregson@ww-wa.com.au
27651Mr Doug M. BellPO Box 7775 Cloisters Square, WA 685008 92264500dbell@perth.bentleys.com.au
27940Mr Graham A. JudkowskiGPO Box 3807 Sydney, NSW 20011300553338grahamj@assuragroup.com.au
28113Mr Neil SmithPO Box 700 WEST PERTH, WA 6872(08) 6382 4600Neil.Smith@bdo.com.au
28433Mr Stephen ThomasLevel 17, 383 Kent Street Sydney, NSW 2000(02) 82972400stephen.thomas@au.gt.com
28779Mr Conor Francis FarleyLevel 17, 383 Kent Street Sydney, NSW 2000(02) 82972400Conor.Farley@au.gt.com
28885Mr Daniel J. DallaLevel 1,12-14 O'Connell St SYDNEY, NSW 2000+61 414 965 296danield@rothsay.com.au
29005Mr John FindlayPO Box 685 Ballarat, VIC 33530447165389John.Findlay@rsm.com.au
29082Mr Geoffrey ChurchPO Box 222 WEST PERTH, WA 6005(08) 9321 3456geof@bryantchurch.com.au
29124Mr Justin M. CarrollGPO Box D198 PERTH, WA 6840(08) 9238 5240 
29335Mr David William CooteLevel 1 1 The Esplanade Mount Pleasant, WA 6153(08) 9315 9944David@Coote.net.au
29644Ms Kavitha Joachim80 Waterman Drive North Clyde, VIC 3000(03) 59003793kj.auditacc@gmail.com
30034Ms Kiah Nicole Madden16/212 Anson Street Orange, NSW 2800(02) 63610735kiah@maddenpartners.com.au
40231Mr Tom MullarkeyLevel 10 530 Collins Street MELBOURNE, VIC 3000(03) 8635 1826tmullarkey@sw-au.com
41648Mr Peter John Hill180 Greenhill Road PARKSIDE, SA 5063(08) 8273 9306PHill@perks.com.au
42117Mr Srdjan SasicExchange Tower Level 17 2 The Esplanade PERTH, WA 60000413 865 656serge@perthauditand accountingservices.com.au
42120Mr Robin King Heng LiLevel 14 333 Collins Street MELBOURNE, VIC 3000(03) 9592 2357rli@connectaudit.com.au
44805Mr Andrew Heather8 Parramatta Square 10 Darcy Street PARRAMATTA, NSW 2150 aheather@deloitte.com
44920Thomas WarnerPO Box 949, ALBANY WA 6331(08) 9841 1200thomasw@lincolns.com.au
45107Aruna ColombathantriLevel 14 333 Collins St Melbourne, VIC 30000439 630 358aruna@australianpublicaccountants.com.au
45111Ms Marcia JohnsonLocked Bag 4 OSBORNE PARK, WA 6916(08) 6165 4090MarciaJ@armada.com.au
45225Ms Kylie Bodenham11 Mounts Bay Road PERTH, WA 60000407 888 848kylie.bodenham@au.ey.com
45514Mr Ivan Ngan-MiddletonPO Box 3024 GIPPSLAND, VIC 38410433 268 012flb@hotmail.com.au
45631Mr Rafay Nabeel 6324 2900 
45755Mr Matthew BeeversPO Box R1253 PERTH, WA 6844(08) 9261 9100Matthew.Beevers@rsm.com.au
47649Ramzy Miseha9 Thistle Grove, CURRAMBINE WA 60280433 962 005ramzy@optimumtaxation.com.au
47729Claire ChangSuite 422, 1 Queens Road, MELBOURNE VIC 30040497 131 410claire.chang@changadvisory.com.au
47805Lucy Gardner50 Colin Street, WEST PERTH, WA 6005(08) 9480 2908lucy@drykirkness.com.au
47816Nicole MenezesTower 2 Brookfield Place, Level 9, 123 St Georges Terrace, PERTH WA 6000(08) 9365 8056nmenezes@deloitte.com.au
48233Maria Jowett120 Macpherson Street, Bronte NSW 2024(02) 9369 5330maria@busybooks.com
48369Changchun (Neville) LinLevel 3, 16 Parliament Place, West Perth 6005 WA0411 178 324nlin@seerfg.au
48423Abhishek SharmaLevel 15, 412 St Kilda Road, MELBOURNE VIC 3004+61 3 9069 7700asharma@mgidc.com.au
48765Ali YousefiSE 105/566 St Kilda Road, Melbourne, VIC, Australia0413 824 622ayousefi@tradewises.com.au