Agreed-Upon Procedures Engagement Performed In Respect Of An Application By A Legal Practitioner Firm For A Refund Of Bank Charges And Audit Fees


The illustrative agreed-upon procedures report was developed by a task group of SAICA’s Legal Practitioners and Accountants Committee (LPAC). The report was approved by SAICA’s Assurance Guidance Committee.


The Legal Practitioners Fidelity Fund (LPFF) published the following directive on 1 November 2023, which prescribes the utilisation of this AUP report from 1 November 2023.

Until such time as the Application Form is updated to reflect the guidance in the LPFF directive, auditors are advised to cross out the “CERTIFICATE BY AUDITOR” section on the Application Form and to refer to the agreed-upon procedures report attached to the Application Form.

Please refer to the following communication from the LPFF which contains transitional arrangements that are in place until 15 November 2023. 

AuthorSAICA Audit and Assurance
DivisionAudit and Assurance
Agreed-upon procedures
bank charges
audit fees
Regulatory Reports
Date2 November 2023