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 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.
|Author||SAICA Audit and Assurance|
|Division||Audit and Assurance|
|Date||2 November 2023|