Trust Accounting - Queensland Law Society

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QLD </p> <i class="fa fa-chevron-right"></i> <a href="/Practising-law-in-Qld/Practice/Managing-a-practice">Managing a practice</a> <i class="fa fa-chevron-right"></i> <p> Trust accounting </p> </div> </section>  <div class="form-section main-content"> <div class="container"> <div class="row"> <div id="sideBarNav" class="col-lg-3 sidebar-nav-links xsidebar"> <a class="sidebar-nav-close close-icon"></a> <h2> <a href="/Practising-law-in-Qld/Practice/Managing-a-practice">Managing a practice</a> </h2> <div class="rounded accordion mb-2 simple"> <div class="accordion__item"> <div class="accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting" class="color-3 active"> <span>Trust accounting</span> </a> <i class="fas fa-chevron-down"></i> </div> <div class="accordion__body"> <nav> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting/Notification-pursuant-to-Section-260-of-the-Legal-" class=""> <span>Notification pursuant to Section 260 of the Legal Profession Act 2007</span> </a> </div> </div> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-Account-Investigations" class=""> <span>Part 3.3 Investigations</span> </a> </div> </div> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-account-transactions" class=""> <span>Trust accounts transactions</span> </a> <i class="fas fa-chevron-right"></i> </div> </div> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Trust-accounts/Opening-and-closing-a-trust-account" class=""> <span>Opening and closing a trust account</span> </a> </div> </div> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Trust-accounts/External-examiners" class=""> <span>External examiners</span> </a> </div> </div> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Content-Collections/FAQs/Trust-Accounting" class=""> <span>Trust account FAQs</span> </a> </div> </div> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting-Remedial-Course" class=""> <span>Trust Accounting Remedial Course</span> </a> </div> </div> </nav> </div> </div> <div class="accordion__item"> <div class="accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Practice-Support-Resources/Practice-Support" class=""> <span>Practice Support</span> </a> <i class="fas fa-chevron-down"></i> </div> <div class="accordion__body"> <nav> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Services" class=""> <span>Services</span> </a> </div> </div> </nav> </div> </div> <div class="accordion__item"> <div class="accordion__header xsidebar"> <a href="/Practising-law-in-Qld/Practice/Managing-a-practice/Costs" class=""> <span>Costs</span> </a> <i class="fas fa-chevron-down"></i> </div> <div class="accordion__body"> <nav> <div class="child_accordion__item"> <div class="child_accordion__header xsidebar"> <a href="/Content-Collections/FAQs/Costs-FAQs" class=""> <span>Costs FAQs</span> </a> </div> </div> </nav> </div> </div> </div> <a id="286" class="randombanner pageleft" href="https://qlsevents.eventsair.com/annual-specialist-accreditation-christmas-breakfast24/registration/Site/Register" target="_blank" > <img src="/QLS/media/Ads/PageLeft/20241014_QLS-SpecAccred_Xmas_GOOGLE-MED-REC_SML.jpg?ext=.jpg" alt="Spec Christmas Brekky" /> </a> <script> //jQuery.noConflict(); jQuery(document).ready(function ( $ ) { $('#286').click(function () { $.ajax({ type: 'GET', url: "/RandomBanner/BannerClicked?bannername=Spec Christmas Brekky&bannerpageurl=https://www.qls.com.au/Practising-law-in-Qld/Trust-accounts/Trust-Accounting&targeturl=https://qlsevents.eventsair.com/annual-specialist-accreditation-christmas-breakfast24/registration/Site/Register&banneraliaspath=/Banners/PageLeft/Spec-Christmas-Brekky", // data: { model: model }, success: function (response) { window.location.href = response; //alert(response); }, error: function (response) { //alert('error'); console.log(response); } }); }); }); </script> </div> <div class="col-lg-9"> <hr class="title-line"> <h1>Trust Accounting</h1> <div id="contentarea" itemprop="articleBody"> <div class="container"> <div class="row"> <div class="widget col-lg-6"> <div class="fr-view"> <p>Trust accounting is a simple form of bookkeeping used exclusively for trust transactions. It is the recording by a trustee of the receipt and payment of other people's money into individual trust ledger accounts maintained for the person from or on whose behalf the money was received.</p><p>This section provides practitioners with information and tools to assist in the understanding and operation of trust accounts and the legislative requirements of doing such. </p><p>It includes an overview of the legislative requirements of trust accounting processes, a voluntary check list to assist external examiner's determine whether a law practice has complied with its legislative obligations, and an external examiner's program to guide accountants to properly discharge their duties when external examining solicitors' trust accounts.</p> </div> </div> <div class="widget col-lg-6"> <div class="widget_1 cta-box img-bg text-center dark" style="background: url('/QLS/media/Graphics/widgets/QLS_Text-image-with-CTA-light-double-column.png');" role="img" aria-label=""> <span class="date"></span> <div class="title"> <a href="/Services/Professional-Services/Trust-Account-Consultancy" > <h4> <p>Trust Accounts Consultancy</p> </h4> </a> </div> <p class="subtext"> <p>QLS assists the profession practice in an efficient, practical and a precise manner. We provide a number of services to support the day-to-day operation of <span style="font-size: 1rem; background-color: initial;">a law practice. </span></p><p>The Trust Account Consultancy is a complimentary service for newly established practices across Queensland.   <br></p> </p> <button class="btn btn-filled" onclick="window.location='/Services/Professional-Services/Trust-Account-Consultancy'">Contact us</button> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_hr"> <hr /> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting/Notification-pursuant-to-Section-260-of-the-Legal-" > S260 Notification </a> </h3> <p class=" mb-2"> <p>Notify of a trust account irregularity.</p> </p> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting/Notification-pursuant-to-Section-260-of-the-Legal-" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting/Trust-Account-Alerts" > Trust Account Alerts </a> </h3> <p class=" mb-2"> <p>The latest Trust Account Alerts for your law firm.</p> </p> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting/Trust-Account-Alerts" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_hr"> <hr /> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-6"> <div class="fr-view"> <h3>Dealing with trust money - legal costs </h3><p><em><strong>New </strong></em>The Society has issued a guidance statement “<em>Dealing with trust money – legal costs</em>”.<em>  </em></p><p><a class="lnkbtn" href="/Content-Collections/Guides/Guidance-statement"><strong>Guidance statement</strong> <i class="fa fa-angle-right"></i></a><a class="lnkbtn" href="/Content-Collections/FAQs/Trust-Accounting"></a></p><p><a class="lnkbtn" href="/Content-Collections/Guidelines/Regulation-58-Guidelines"><strong>Regulation 58 Summary </strong><i class="fa fa-angle-right"></i></a></p> </div> </div> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Practising-law-in-Qld/Trust-accounts/Part-3-3-Investigations" target=_blank> Part 3.3 Investigations </a> </h3> <p class=" mb-2"> <p>The Part 3.3 Investigations Policy sets out the process of Trust Account Investigations conducted by the Society and what practitioners should expect from those investigations.</p> </p> <a href="/Practising-law-in-Qld/Trust-accounts/Part-3-3-Investigations" target="_blank" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_hr"> <hr /> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Forms-Library" > Forms </a> </h3> <p class=" mb-2"> <p>View forms be used by law practices to give information to the Law Society as prescribed by the <i>Legal Profession Act 2007</i> and the <i>Legal Profession Regulation 2007</i></p> </p> <a href="/Forms-Library" class="lnkbtn">See forms <i class="fa fa-angle-right"></i></a> </div> </div> </div> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Content-Collections/Guides/Trust-Accounting-Guide" > Trust Accounting Guide </a> </h3> <p class=" mb-2"> <p>The Trust Accounting Guide (.pdf) is a valuable resource for assisting law practices to comply with the legislative requirements and good accounting practices for the operation of law practice trust accounts.</p> </p> <a href="/Content-Collections/Guides/Trust-Accounting-Guide" class="lnkbtn">Open guide <i class="fa fa-angle-right"></i></a> </div> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_hr"> <hr /> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Practising-law-in-Qld/Trust-accounts/Trust-account-transactions" target=_blank> Electronic transactions </a> </h3> <p class=" mb-2"> <p>Information about dealing with electronic transactions, direct debit authorities and computer systems when managing a trust account. </p> </p> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-account-transactions" target="_blank" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Practising-law-in-Qld/Trust-accounts/Opening-and-closing-a-trust-account" target=_blank> Opening and closing a trust account </a> </h3> <p class=" mb-2"> <p>View the forms and read the guidelines required when opening or closing a trust account</p> </p> <a href="/Practising-law-in-Qld/Trust-accounts/Opening-and-closing-a-trust-account" target="_blank" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_hr"> <hr /> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Practising-law-in-Qld/Trust-accounts/External-examiners" target=_blank> External examiners </a> </h3> <p class=" mb-2"> <p>QLS has prepared information to guide and assist external examiners in their reviews as well as the reporting requirements.</p> </p> <a href="/Practising-law-in-Qld/Trust-accounts/External-examiners" target="_blank" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Content-Collections/FAQs/Trust-Accounting" > Trust Account FAQs </a> </h3> <p class=" mb-2"> <p>Find out answers to Frequently Asked Questions about dealing with Trust Accounts including withdrawals, authorisations and receipting. </p> </p> <a href="/Content-Collections/FAQs/Trust-Accounting" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_hr"> <hr /> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-6"> <div class="widget_5 mb-2 "> <div class="widget-content"> <h3 class="mb-0"> <a class="color-1" href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting-Referral-Course" > Trust Accounting Remedial Course </a> </h3> <p class=" mb-2"> <p>The purpose of the course is to provide legal practitioners, whose actions are capable of constituting unsatisfactory professional conduct or whose fitness to practice has been called into question, with additional awareness of their trust accounting obligations.</p> </p> <a href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting-Referral-Course" class="lnkbtn">More information <i class="fa fa-angle-right"></i></a> </div> </div> </div> <div class="widget col-lg-6"> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_hr"> <hr /> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="widget col-lg-12"> <div class="widget_1 cta-box img-bg text-center dark" style="background: url('/QLS/media/Graphics/widgets/QLS_Text-image-with-CTA-light-three-column.png');" role="img" aria-label=""> <span class="date"></span> <div class="title"> <a href="/Content-Collections/Calendars/QLS-Trust-Account-Calendar" > <h4> <p>Trust Accounts Calendar</p> </h4> </a> </div> <p class="subtext"> <p>Never miss an important date. The Trust Accounts calendar includes key reporting, audit and review dates in the management of Trust Accounts. Simply download and install the QLS trust account calendar reminder widget. Compatible with all desktop, mobile and tablet device calendars.</p> </p> <button class="btn btn-filled" onclick="window.location='/Content-Collections/Calendars/QLS-Trust-Account-Calendar'">Download your Trust Account Calendar</button> </div> </div> </div> </div> </div> </div> </div> </div> </div>  </main>   <footer id="footer"> <div class="container"> <a class="btn btn-primary" role="button" id="back-to-top"><i class="fa fa-chevron-up"></i></a> <section id="top" class="links"> <div class="row"> <div class="col-xl-4"> <div> <img class="footer-logo" src="/Content/QLS/assets/img/logo-portrait-negative.png"> <div class="address"> <p><h3 class="address-text">Contact QLS</h3><p class="address-text"><span style="font-family: Arial, Helvetica, sans-serif; font-size: 16px;">179 Ann Street, Brisbane, QLD 4000</span></p></p> <p><p class="address-text"><a href="tel:1300367757"><span style="color: rgb(255, 255, 255);">1300 367 757</span></a></p><p class="address-text"><a href="mailto:info@qls.com.au"><span style="color: rgb(255, 255, 255);">info@qls.com.au</span></a></p></p> </div> <div class="social"> <p><a href="http://www.facebook.com/qldlawsociety" target="_blank"><i class="fab fa-facebook-f">f</i></a></p><p><a href="https://twitter.com/qldlawsociety" target="_blank"><i class="fab fa-twitter">t</i></a></p><p><a href="http://www.linkedin.com/company/queensland-law-society" target="_blank"><i class="fab fa-linkedin-in">l</i></a></p><p><a href="http://www.youtube.com/user/QLSvideos" target="_blank"><i class="fa fa-youtube">y</i></a></p><p><a href="https://www.instagram.com/qldlawsociety/" target="_blank"><i class="fa fa-instagram">i</i></a></p> </div> </div> </div> <div class="col footer-links-wrapper"> <div class="row"> <div class="col footer-links" id="About us"> <h4>About us</h4> <ul class="nav flex-column"> <li class="nav-item"> <a class="nav-link" href="/About-us/First-Nations" target="_top"> First Nations </a> </li> <li class="nav-item"> <a class="nav-link" href="/About-us/Services-and-benefits" target="_top"> Our services and benefits </a> </li> <li class="nav-item"> <a class="nav-link" href="/About-us/Careers-at-QLS" target="_top"> Careers at QLS </a> </li> <li class="nav-item"> <a class="nav-link" href="/About-us/Contact-us" target="_top"> Contact us </a> </li> </ul> </div> <div class="col footer-links" id="Explore"> <h4>Explore</h4> <ul class="nav flex-column"> <li class="nav-item"> <a class="nav-link" href="/Education/Pages/Education" target="_top"> Education </a> </li> <li class="nav-item"> <a class="nav-link" href="/For-the-community" target="_top"> For the Community </a> </li> <li class="nav-item"> <a class="nav-link" href="/Membership/Become-a-member" target="_top"> Membership </a> </li> <li class="nav-item"> <a class="nav-link" href="/Practising-law-in-Qld/Working-as-a-solicitor" target="_top"> Practising Law in QLD </a> </li> <li class="nav-item"> <a class="nav-link" href="https://www.qlsproctor.com.au/" target="_blank"> Proctor Online </a> </li> </ul> </div> <div class="col footer-links" id="Popular topics"> <h4>Popular topics</h4> <ul class="nav flex-column"> <li class="nav-item"> <a class="nav-link" href="/Membership/Become-a-member/Apply-for-membership" target="_top"> Apply for membership </a> </li> <li class="nav-item"> <a class="nav-link" href="/Practising-law-in-Qld/Legislation-and-Rules" target="_top"> Legislation and Rules </a> </li> <li class="nav-item"> <a class="nav-link" href="/Practising-law-in-Qld/Practice-Support/Practice-management" target="_top"> Practice management </a> </li> <li class="nav-item"> <a class="nav-link" href="/Practising-law-in-Qld/Trust-accounts/Trust-Accounting" target="_top"> Trust Accounting </a> </li> </ul> </div> <div class="col footer-links" id="Resources"> <h4>Resources</h4> <ul class="nav flex-column"> <li class="nav-item"> <a class="nav-link" href="/Forms-Library" target="_top"> Forms Library </a> </li> <li class="nav-item"> <a class="nav-link" href="/About-us/Venue-hire" target="_top"> Hire a venue </a> </li> <li class="nav-item"> <a class="nav-link" href="/About-us/Publications" target="_top"> News </a> </li> <li class="nav-item"> <a class="nav-link" href="/Practising-law-in-Qld/Practice/Managing-a-practice/REIQ-Property-Contracts" target="_top"> REIQ Property contracts (for members) </a> </li> </ul> </div> </div> <div class="row" id="mission-wrapper"> <div class="col"> <div class="mission"> <h5 class="footer-mission-statement"> <p style="text-align: left;"><span style="color: rgb(247, 246, 244); font-size: 14px;"><em>We acknowledge the First Nations people as the original inhabitants of this land. 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