Auditing real estate agents

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Property industry

Information for auditors of real estate and business agents

Consumer Protection provides information to assist auditors in fulfilling their requirements under the Real Estate and Business Agents Act 1978.

The information below may also be available in a hard copy version if required.

Use the following templates/formats for the current audit period:

Our witnessing page lists professions who are authorised to witness documents. 

Declaration of no receipt of trust funds

If your client did not receive any trust funds for the audit period, they may be required to lodge a 'Declaration of no receipt of trust funds' with Consumer Protection.

Appointment of auditor

If you are an agent and have opened a trust account you are required to provide the details of your trust account and auditor.  Please complete the Notification of opening a trust account form and email it to us.

Change of auditor

An auditor's appointment is continuous until Consumer Protection approves a change to the auditor (under section 73 of the Real Estate and Business Agents Act 1978).  To request approval, complete the change of auditor form and email it to us.

Closing or amending a trust account

If you are an agent and you have closed or amended a trust account, please complete the Notification of closed / amended trust account form and email it to us. Amending your trust account includes changes to the entity name, business name, triennial certificate number, BSB, Account Number and/or details of your financial institution.

Common audit qualfications and how to deal with them

A question and answer guide has been developed to help with common reported trust account audit qualifications and how to deal with them.  

Legislation

Need a form?

A full list of forms and publications for auditors of real estate agents.

Auditors of real estate agents forms and publications

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