处理客户资金
Understand your obligations when handling client money and trust accounts
在短暂的
- If you receive or hold client money as a member in public practice, you need to have a trust account
- Rules apply to managing trust accounts and being a sole or joint signatory on a client bank account. These rules are slightly different for members in Australia and New Zealand
- 澳大利亚的成员 have an additional obligation to have their compliance audited annually. Queensland members must also comply with the Queensland Trust Accounts Act 1973
什么是客户资金?
Client money is any money coming into the control of a member in public practice, or any of the member’s personnel which are the property of a client.
It includes money that you and your personnel have no present entitlement.
This doesn’t include fee retainers. It also excludes money dealt with by an insolvency practitioner under any insolvency legislation for which a separate bank account is opened by a receiver, liquidator or similar person.
Keep it separate and safe
All client money must be handled in an account separate to your business funds.
This requires you to establish a separate bank account (or multiple bank accounts) where client monies are held in trust.
Alternatively, members may have authority to transact on client bank accounts either solely or in conjunction with one or more other people.
In either scenario, you must make sure:
- monies are dealt with according to the client’s instructions;
- you keep adequate records of all transactions; and
- there are adequate internal controls and procedures in place
In Australia, you also need to have your compliance with the requirements of APES 310 audited annually.
Client Monies Standards
Go to the Members Handbook to check out APES 310 Client Monies (Australia) or PS-2 Client Monies (New Zealand)
了解更多Setting up a trust account
You can use a separate trust accounts for each client or pooled trust accounts for multiple clients.
When you operate a trust account, you will need to provide statements to your client after the year-end date.
Arrangements should be put in place with a financial institution for any bank fees or charges on the trust account to be charged directly to the firm's general account.
The name of bank accounts opened as trust accounts must include the 单词“信托账户”. A sample bank letter to open a trust account and an Information Sheet – Professional Accountants and Trust Accounts is available to assist members in Australia.
Queensland Trust Accounts
Queensland members (including Trust Account auditors) must also comply with the Trust Accounts Act 1973.
了解更多Preparing statements and year-end dates
Being a signatory on a client bank account
Members sometimes act as a signatory on a client bank account.
The standards apply when you or your staff have authority to transact on a client's bank account as part of the provision of services to that client. All requirements of the standards (including the need for an audit in Australia) apply. 然而, there is audit relief in Australian where a member does not operate a trust account and can only co-authorise transactions on a client bank in conjunction with the client. In these circumstances a review (limited assurance engagement) rather than an audit (reasonable assurance engagement) is permitted.
You don’t need to be formally appointed as a signatory for the standards to apply. If you have been given the means to transact on a client's account, such as being given a username and password, 适用的标准.
The standard does not apply where you have authority to transact on a bank account in a capacity other than as the accountant to a client. 例如, it does not apply where you are the director of a company and have authorised transactions in that capacity.
