A law practice has received or held trust money during the trust year must have its trust records externally examined by a qualified External Examiner (EE).
The EE will be required to submit the External Examiners Report (EER).
You may act as an EE if you:
To attend the next available external examiner course offered by the Law Society of NSW Register your Interest.
(A LawID is required to register. If you do not have a LawID, you must apply for one before proceeding.)
An EE is responsible for conducting an independent examination of a law practice’s trust records to assess compliance with the Legal Profession Uniform Law (NSW) and the Legal Profession Uniform General Rules.
The EER must be completed and lodged via the Trust Lodgement Portal (TLP).
Refer to the TLP Guidance for External Examiners for instructions on preparing and submitting the report.
The EER must be lodged by 31 May each year.
EEs should liaise with the law practice early to ensure trust records are available in sufficient time.
For any other changes, contact the Trust Accounts Department: at trust@lawsociety.com.au.
These resources have been developed in response to practitioner feedback and are reviewed and updated annually: