ࡱ>  t,bjbjUU 8.?g?g$$j2j2j2j2j2~2~2~282B4~2"F>5t=:=== ?Ql:Wqssssss$hEj2Y ? ?YYj2j2==4ܖ~b~b~bYrj2=j2=q~bYq~b~bj49=`Ked[!2]0"ST]d9J>j2 YY~bYYYYY_YYY"YYYYYYYYYYYYY$X 01: Estate agents trust accounts: a reference guide Contents  TOC \h \z \t "Heading 2,1,Heading 3,2"  HYPERLINK \l "_Toc14867776" Contents  PAGEREF _Toc14867776 \h 1  HYPERLINK \l "_Toc14867777" Disclaimer, copyright and publisher information  PAGEREF _Toc14867777 \h 2  HYPERLINK \l "_Toc14867778" Introduction  PAGEREF _Toc14867778 \h 2  HYPERLINK \l "_Toc14867779" About this guide  PAGEREF _Toc14867779 \h 3  HYPERLINK \l "_Toc14867780" What is trust money?  PAGEREF _Toc14867780 \h 3  HYPERLINK \l "_Toc14867781" Trust account  PAGEREF _Toc14867781 \h 3  HYPERLINK \l "_Toc14867782" General business account  PAGEREF _Toc14867782 \h 4  HYPERLINK \l "_Toc14867783" Exemptions  PAGEREF _Toc14867783 \h 4  HYPERLINK \l "_Toc14867784" Payments from general business accounts to trust accounts  PAGEREF _Toc14867784 \h 4  HYPERLINK \l "_Toc14867785" Residential tenancy bonds  PAGEREF _Toc14867785 \h 4  HYPERLINK \l "_Toc14867786" Bonds lodged online  PAGEREF _Toc14867786 \h 4  HYPERLINK \l "_Toc14867787" Bonds lodged on paper forms  PAGEREF _Toc14867787 \h 5  HYPERLINK \l "_Toc14867788" Opening a trust account  PAGEREF _Toc14867788 \h 5  HYPERLINK \l "_Toc14867789" Authorised financial institutions  PAGEREF _Toc14867789 \h 5  HYPERLINK \l "_Toc14867790" Account name  PAGEREF _Toc14867790 \h 6  HYPERLINK \l "_Toc14867791" Notifying us of your new account  PAGEREF _Toc14867791 \h 6  HYPERLINK \l "_Toc14867792" Banking fees  PAGEREF _Toc14867792 \h 6  HYPERLINK \l "_Toc14867793" Records  PAGEREF _Toc14867793 \h 6  HYPERLINK \l "_Toc14867794" Receiving trust money  PAGEREF _Toc14867794 \h 6  HYPERLINK \l "_Toc14867795" Receipts  PAGEREF _Toc14867795 \h 6  HYPERLINK \l "_Toc14867796" Depositing trust money in a trust account  PAGEREF _Toc14867796 \h 7  HYPERLINK \l "_Toc14867797" Deposit forms  PAGEREF _Toc14867797 \h 7  HYPERLINK \l "_Toc14867798" Paying out trust money  PAGEREF _Toc14867798 \h 7  HYPERLINK \l "_Toc14867799" Recording payment details  PAGEREF _Toc14867799 \h 8  HYPERLINK \l "_Toc14867800" Register of trust cheques  PAGEREF _Toc14867800 \h 8  HYPERLINK \l "_Toc14867801" Journals  PAGEREF _Toc14867801 \h 8  HYPERLINK \l "_Toc14867802" Cash receipts journal  PAGEREF _Toc14867802 \h 9  HYPERLINK \l "_Toc14867803" Cash payments journal  PAGEREF _Toc14867803 \h 9  HYPERLINK \l "_Toc14867804" Transfers  PAGEREF _Toc14867804 \h 9  HYPERLINK \l "_Toc14867805" Trust ledger accounts  PAGEREF _Toc14867805 \h 10  HYPERLINK \l "_Toc14867806" Computerised accounting systems  PAGEREF _Toc14867806 \h 10  HYPERLINK \l "_Toc14867807" Trust account reconciliation statement  PAGEREF _Toc14867807 \h 11  HYPERLINK \l "_Toc14867808" Register of securities  PAGEREF _Toc14867808 \h 11  HYPERLINK \l "_Toc14867809" Deficiencies in a trust account  PAGEREF _Toc14867809 \h 12  HYPERLINK \l "_Toc14867810" Unclaimed money  PAGEREF _Toc14867810 \h 12  HYPERLINK \l "_Toc14867811" Closing a trust account  PAGEREF _Toc14867811 \h 12  HYPERLINK \l "_Toc14867812" Audits  PAGEREF _Toc14867812 \h 12  HYPERLINK \l "_Toc14867813" Audit report form  PAGEREF _Toc14867813 \h 13  HYPERLINK \l "_Toc14867814" Approved auditor  PAGEREF _Toc14867814 \h 13  HYPERLINK \l "_Toc14867815" Variation of audit date  PAGEREF _Toc14867815 \h 13  HYPERLINK \l "_Toc14867816" Final audit report  PAGEREF _Toc14867816 \h 13  HYPERLINK \l "_Toc14867817" Additional reporting requirements during an audit  PAGEREF _Toc14867817 \h 13  HYPERLINK \l "_Toc14867818" Appendix: Legislation references  PAGEREF _Toc14867818 \h 14  HYPERLINK \l "_Toc14867819" Consumer Affairs ɫƵ  PAGEREF _Toc14867819 \h 16  HYPERLINK \l "_Toc14867820" TIS  PAGEREF _Toc14867820 \h 16  HYPERLINK \l "_Toc14867821" TTY  PAGEREF _Toc14867821 \h 16  Disclaimer, copyright and publisher information Because this publication avoids the use of legal language, information about the law may have been expressed in general statements. This guide should not be relied upon as a substitute for the Estate Agents Act 1980 or professional legal advice. Authorised and published by the ɫƵn Government,1 Treasury Place, Melbourne September 2019 ISBN: 978 1 921079 74 0  Unless indicated otherwise, content in this publication is provided under a Creative Commons Attribution3.0 Australia Licence. To/ view a copy of this licence, visit the HYPERLINK "http://creativecommons.org/licenses/by/3.0/au"Creative Commons Australia website <creativecommons.org/licenses/by/3.0/au>. It is a condition of the Creative Commons Attribution 3.0 Licence that you must give credit to/ the original author who is the State of Victoria. This document is available for download in accessible PDF and Microsoft Word formats from the  HYPERLINK "http://consumer.vic.gov.au" Consumer Affairs Victoria website . If you would like to receive this publication in an alternative accessible format, please phone 1300 55 81 81. Introduction As an estate agent, you must have a trust account for holding money you receive from clients; for example: sales deposits rent advertising or maintenance fees paid in advance. You may open one or multiple trust accounts, depending on your agencys needs. You must set up and maintain these accounts in accordance with the: Estate Agents Act 1980 (referred to in this guide as the Act) Estate Agents (General, Accounts and Audit) Regulations 2018 (the Regulations). Consumer Affairs ɫƵ can inspect your trust account records, and there are penalties of up to 120 penalty units for breaches of the law. For more information on penalty unit amounts, view our  HYPERLINK "/licensing-and-registration/estate-agents/penalties" Penalties estate agents page . About this guide This guide provides a summary of your trust account obligations. It does not cover all the: trust account provisions of the Act and Regulations exceptions or qualifications that may apply. If you are unsure how the law applies to your particular circumstances, obtain independent legal advice. For copies of the Act and Regulations, visit  HYPERLINK "/resources-and-tools/legislation/legislation-we-administer" Legislations administered be Consumer Affairs ɫƵ . What is trust money? This section summarises the types of payments that are: considered trust money and therefore must be deposited in a trust account not considered trust money and can be deposited in a general business account. Trust account Payment for or deposits on: sales of land, buildings and accompanying chattels, including off the plan sales sales of businesses shares in a company that entitles the shareholder to occupy land, buildings and accompanying chattels options to purchase land, buildings and accompanying chattels options to purchase shares in a company that entitles the shareholder to occupy land, buildings and accompanying chattels Rental bonds or security deposits on: commercial, industrial or storage land, buildings and accompanying chattels, unless the lease agreement specifies another arrangement agreed to by the parties to the lease. Note: security deposits for retail premises (as defined in the Retail Leases Act 2003) do not have to be placed in a trust account residential land, buildings and accompanying chattels, prior to lodgement of the bond with the Residential Tenancies Bond Authority see  HYPERLINK \l "_Residential_tenancy_bonds" Residential tenancy bonds on page  PAGEREF _Ref469654417 \h 4 for more information holiday accommodation for more than 90 days Rent on: residential, commercial, industrial or storage leased land, buildings and accompanying chattels residential accommodation for a rental period of more than 90 days Fees received in advance for advertising of: land, buildings and accompanying chattels for sale or lease businesses for sale Costs of outgoings and utilities (for example, council rates, water, electricity, payments to tradespeople, insurance) relating to land, buildings and accompanying chattels for sale or lease General business account Payments from trust accounts where the estate agency is entitled to receive them, such as: commission management fees disbursements and general expenses Payments for estate agency services where these payments are not required to be deposited in a trust account; for example, commission or management fees. Exemptions You do not need to deposit trust money in your trust account if: you act as an estate agent solely in relation to letting residential property for periods of 90 days or less (for example, holiday accommodation). See the Estate Agents (Exemption) Regulations 2014. you are licensed in another state or territory, the transaction relates to a property or business in that state or territory, and you have complied with that state or territorys law on estate agent trust accounts. If you are unsure what to do with an amount of money you receive, we recommend you treat it as trust money, or seek independent legal advice. Payments from general business accounts to trust accounts Generally, you should not make any payments from general business accounts to trust accounts. An exception is where you must do so in order to resolve a deficiency in the trust account. For more information, see  HYPERLINK \l "_Deficiencies_in_a" Deficiencies in a trust account on page  PAGEREF _Ref469654446 \h 11. Residential tenancy bonds Under the Residential Tenancies Act 1997, you must lodge residential tenancy bonds (also called rental bonds or security deposits) with the Residential Tenancies Bond Authority (RTBA). Bonds must be lodged electronically. In cases where a tenant does not have an email address, or do not have the personal capability to undertake an electronic transaction, a paper form can be lodged with the RTBA. Bonds lodged online When you submit a bond lodgement online and all tenants have accepted the transaction, the RTBA will withdraw bond money from your agencys nominated trust account. The exception is where a bond is lodged using a paper form see HYPERLINK \l "_Bonds_lodged_on"Bonds lodged on paper forms on page  PAGEREF _Ref469654468 \h 5. The tenant transfers the bond into your agencys trust account, or gives you cash that you then deposit into your agencys account to hold in trust. You then log into the  HYPERLINK "https://rentalbonds.vic.gov.au/" RTBA Online website and lodge the bond. Lodgement details are sent to all tenants to review - once they have all agreed to the transaction, the money will be debited from the nominated trust account registered on the agencys RTBA Online account. The RTBA is only authorised to withdraw funds from the nominated bank account or trust account when the agent lodges a bond application and all tenants have agreed. These funds are automatically deposited into a bank account held by the RTBA and held in trust by the RTBA until the bond is claimed. Bonds lodged on paper forms If the lodgement needs to be completed on a paper form, complete and sign a bond lodgement form, and give this to the tenant to sign. Send the form and the bond payment to the RTBA. If the tenant pays their bond by cheque or money order, send this directly to the RTBA. You do not need to deposit it into a trust account. The RTBA can accept bond cheques and money orders made payable either to you or the RTBA. If the tenant pays their bond to your agency in cash, this must be deposited into your trust account. You must then send a trust account cheque for the bond amount to the RTBA. Forms can be generated on the HYPERLINK "http://rentalbonds.vic.gov.au/"RTBA Online website . Opening a trust account Authorised financial institutions You must hold a trust account in an authorised financial institution that is, a bank, building society, credit union or other deposit-taking institution that we have approved to hold estate agents trust money. Authorised financial institutions currently include: ANZ Bank of Cyprus Australia Bendigo and Adelaide Bank Commonwealth Bank of Australia Hume Bank Macquarie Bank NAB Bank of Melbourne WAW Credit Union Co-operative Westpac. For any updates to this list, visit the  HYPERLINK "http://www.consumer.vic.gov.au/estateagents" Estate agents section of the Consumer Affairs ɫƵ website . Interest on agents trust accounts is paid to the ɫƵn Property Fund. Visit the  HYPERLINK "/about-us/who-we-are-and-what-we-do/funds-we-administer/victorian-property-fund" ɫƵn Property Fund page on the Consumer Affairs ɫƵ website or more information about the Fund. Account name The name of your trust account must include the: name under which you are licensed to carry on business. In most cases, this will be the registered name of your agency words estate agency business statutory trust account or estate agency business statutory trust a/c. Estate agency business is not required to be repeated if it forms part of the agencys name. This applies to accounts established after 20 May 2008. Notifying us of your new account Within 14 days of opening a trust account, you must notify us via myCAV of the: account name and number address of the financial institution branch at which it is held. For information on how to use myCAV, view our  HYPERLINK "/licensing-and-registration/about-mycav" About myCAV page . Banking fees You must pay any banking fees for trust accounts from your general business account. Records You must keep full and accurate accounting records that: show the true position of all trust money received enable your trust accounts to be properly audited. Your accounting records must show: who is entitled to the trust money details of each trust money transaction dates on which, or the period during which, each transaction took place. Whenever a trust money transaction occurs, you must update your accounting records by the end of the next business day. You must keep trust records for at least seven years. Receiving trust money Receipts When you receive trust money, you must provide a receipt. If you use printed receipts, you must issue these in numerical sequence and have the words trust account printed on them. You must keep a duplicate copy of each receipt (marked duplicate) for seven years. You must keep a register that records the: number printed on each receipt date a batch of receipts is received from the printer name of any employee or agents representative to whom receipts are given date receipts are handed to an employee or agents representative date receipts are returned. You do not need to provide a receipt for a cheque or an electronic funds transfer (EFT) payment if you recorded the payment electronically, and the person making the payment did not request a receipt. You do not need to retain duplicate copies of receipts for cash, cheque or EFT payments if you recorded the payment electronically. Depositing trust money in a trust account You must pay trust money into a trust account before the end of the: next business day after you receive the money, or third business day after you receive it, if your agency is more than 16 kilometres from an authorised financial institution. If you are an agents representative and receive trust money, you must immediately pay it to the licensed estate agent for whom you act as a representative; or to a trust account specified by that agent. Deposit forms When depositing trust money into a trust account by cheque or cash (not EFT), you must provide your financial institution with a completed trust account deposit form at the time of each deposit. You can draft this form yourself. It must contain: the date of the deposit the name and number of your trust account the deposit amount whether the deposit consists of cheques or cash, and the total amounts if the deposit includes cheques, the name of the drawer, name and branch (or BSB number) of the financial institution against which the cheque is drawn and the amount of the cheque. You must make and retain a duplicate copy of each completed trust account deposit form. Paying out trust money You can only pay money from a trust account to the person who is entitled to that money - usually the seller or the landlord by cheque or electronic funds transfer (EFT). The principal agent or officer in effective control must sign the cheques and authorise the EFTs. If they are not available, an employee who is registered as a signatory to the agencys trust account with the authorised institution where the account is held may sign and authorise payments. When money is paid from a trust account, the agencys commission and expenses for the transaction may be withdrawn from the payment. Recording payment details When you make a payment or withdrawal, you must record the following details on the cheque butt or EFT: date of the cheque or EFT payment serial or reference number of the cheque or EFT payment name of the person to whom the payment is made or, in the case of a payment to a financial institution, the name or BSB of the financial institution and the name of the person receiving the payment name, reference, account and BSB number (EFT only) or other identification of the person on whose behalf the payment was made details identifying the account in the trust ledger to which the payment is to be debited information stating why the payment was made amount of the cheque or EFT payment. Payments made by cheque must: be machine numbered in sequence be marked not negotiable not be payable to cash, or similar contain the name under which the estate agent conducts business and the words trust account be signed by the estate agent or, if the agent is a corporation, the officer in effective control; or, if they are unavailable, by an employee who is a signatory to the trust account. You must also update a cash payments journal with all daily withdrawals from the account (see  HYPERLINK \l "_Cash_payments_journal" Cash payments journal on page  PAGEREF _Ref469654551 \h 9 for more information). Register of trust cheques You must maintain a register of trust cheques that records the: serial number of each cheque date a batch of cheques is received from the financial institution name of any employee or agents representative to whom cheques are given date cheques are handed to an employee or agents representative date cheques are returned. Journals You must generally keep three journals to record trust account transactions: cash receipts, cash payments and transfers. Cash receipts journal You must keep a trust account cash receipts journal, recording all money received daily. This must include the: number of the receipt date the receipt was made out and, if different, the date on which the trust money was received amount of money received form in which the money was received; for example, cash, cheque or EFT name of the person from whom the money was received name and reference number or other identification of the person on whose behalf the money was received details clearly stating why the money was received details identifying the ledger account to be credited. Cash payments journal You must update a cash payments journal with all daily withdrawals from the account. For payments made by cheque, this must include the: date, serial number and amount of the cheque name of the person to whom the payment was made; or, for a cheque made payable to an authorised financial institution, the institutions name or BSB and the name of the person receiving the benefit of the payment name and reference number or other identification of the person on whose behalf the cheque was drawn details of the account in the trust ledger to which the cheque is to be debited details of the purpose for which the cheque was drawn. For payments made by EFT, this must include the: date, reference number and amount of the transfer name of the person to whom the payment was made; or, for a payment to an authorised financial institution, the institutions name or BSB and the name of the person receiving the benefit of the payment name and number of the account, including the BSB number, to which the amount was transferred name and reference number or other identification of the person on whose behalf the transfer was made details of the account in the trust ledger to which the payment is to be debited details of the purpose for which the payment was made. Payments must be recorded in the order in which they were made. Transfers You must not transfer money between accounts in the trust ledger unless you are entitled to transfer the money for that purpose. For example, you may transfer money from a landlords ledger to a commission ledger if the landlord has signed a property management authority that entitles you to claim commission. You must record transfers in a journal kept exclusively for that purpose. Entries in a transfer journal must include: the date of the transfer the amount transferred to and from each ledger account the names of all ledger accounts to be debited or credited, including identifying references details that clearly identify the purpose for which the money was transferred. Trust ledger accounts You must keep a ledger consisting of a separate identifiable account for each: person on whose behalf you hold trust money transaction for which you hold trust money. The title of each ledger account must include the: name and address of the seller or landlord purpose for which the money was received. You must record the following details in the trust ledger account when you receive trust money, cheque payments, electronic funds transfer (EFT) payments or transfer of funds via journal entry: date of issuing receipt, receiving money, making payment, or funds transfer receipt, cheque, EFT payment or journal number name of the person from whom the money was received or paid, or ledger account to which money was transferred purpose for which the money was received, paid or transferred amount received, paid or transferred. You must record transactions relating to trust money in the trust ledger account in the order in which they occur. You must also ensure that a trust ledger account has a continuous running balance, showing the amount held. Computerised accounting systems If you use a computerised accounting system, it must: keep a record of any information created, amended or deleted that relates to the: sellers or landlords name and address, reference number or other identification description of each transaction ledger account reference number or other identification for each trust ledger account ledger account number The record must show the details before and after this information was created, amended or deleted not accept entries of transactions that result in a debit balance in a trust account, unless there is a chronological record of the details of the change that can be produced on request not be able to delete a trust ledger account unless the balance is zero and all outstanding cheques have been presented. When the account is deleted, the system must retain a permanent copy not be able to amend the details of a transaction already recorded, except by recording a separate transaction that makes the amendment require input in every field of a transaction data entry screen that receives information required by the Act and the Regulations be backed up at least once a month. Each back-up copy must be retained by the agent in charge of the business or the officer in effective control, and a complete set of the back-up copies must be kept in a separate location. Using an estate agent trust accounting software package can make it easier to comply with many of the above requirements. General accounting software packages may also be of some assistance; whichever system you use, it is your responsibility to ensure you comply with the Act and Regulations. Trust account reconciliation statement You must complete and keep a trust account reconciliation statement at the end of each month. This statement: ascertains the balance of the trust journals reconciles the balance of your trust cash journals and trust bank account reconciles the balances of the accounts of your trust ledger with the balance of your trust cash journal. The principal agent or officer in effective control must verify the reconciliation statement as true and accurate within 14 days of the end of each month. Register of securities If you hold securities, documents of title or receipts for trust money on behalf of another person, you must keep a register of these. The register must show: the date the security, document of title or receipt was received a description of the security, document of title or receipt the value or amount of the security or money deposited the name of the person for whom the security, document of title or receipt is held the date you delivered the security, document of title, or receipt to another person, and the name of the person to whom you gave it the reason the security, document of title or receipt is being held if the security, document of title or receipt is held jointly with another estate agent, the name under which they operate an estate agency business. Deficiencies in a trust account You must notify us and your auditor within three business days of becoming aware of a deficiency in a trust account or trust ledger account. This notification must include: the date on which the deficiency occurred the amount the reason it occurred any action taken to restore it. You do not need to notify us if the deficiency was: accidental, or caused solely by an error by an authorised financial institution, and rectified within two business days after you became aware of it. Unclaimed money If you cannot identify the person entitled to trust money, those funds may be considered unclaimed money under the Unclaimed Money Act 2008. For information on what to do with unclaimed money, visit the HYPERLINK "http://www.sro.vic.gov.au/"State Revenue Office website . Closing a trust account You must notify us via myCAV within 14 days of closing a trust account. For information on how to use myCAV, view our  HYPERLINK "/licensing-and-registration/about-mycav" About myCAV page . Audits You must have your trust accounts audited each year: for the period 1 July to 30 June within three months after 30 June by an approved auditor (see  HYPERLINK \l "_Approved_auditor" Approved auditor on page  PAGEREF _Ref469654593 \h 13) using the audit report form approved by us. You must lodge a copy of the audit report with us within 10 business days of receiving it from the auditor. Failure to do this is an offence, and may result in a penalty of up to 120 penalty units. For more information on penalty unit amounts, view our  HYPERLINK "/licensing-and-registration/estate-agents/penalties" Penalties estate agents page . You must also: provide the auditor with all books, papers, accounts, documents, securities, statements and reports reasonably necessary for the audit, and any information they reasonably require prepare, certify and produce for the auditor a statement detailing: trust monies held on the last day of the period to which the audit relates negotiable or bearer securities or deposit receipts you held that day, which represent money drawn from your trust account retain a copy of the signed audit report for seven years after it is delivered to you, and be able to produce the report on demand. Audit report form The approved audit report form is the Independent Assurance ɫƵ to the Licensed Estate Agent, available from the  HYPERLINK "http://www.consumer.vic.gov.au/estateagents" Estate agents section of the Consumer Affairs ɫƵ website . Approved auditor An approved auditor is a practising public accountant who is a member of at least one of these professional bodies: CPA Australia the Institute of Public Accountants the Institute of Chartered Accountants in Australia. An approved auditor cannot: be an estate agent or the employee of an estate agent be a partner of the estate agent whose trust accounts are being audited have been, in the last two years, an employee or partner of the estate agent whose trust accounts are being audited be a member, director, employee or officer of an estate agency corporation keep, control or have custody of estate agent trust accounts. Variation of audit date You can apply to us in writing for a variation of your annual audit date. The new audit date cannot be more than 12 months after the previous auditors report. If we approve a variation, the trust account audit and auditors report must be completed within three months of the new audit date. Final audit report If your estate agency ceases to operate, you must: notify us in writing within 28 days have your trust accounts audited within three months. Additional reporting requirements during an audit An auditor must provide us with a written report if they find: an agents accounts are unable to be properly audited any dishonesty or legal breach by an agent a loss or deficiency of trust money failure to pay or account for such a loss failure to comply with the Act. The auditor must also provide a signed copy of this report to the estate agent. Appendix: Legislation references Table: Legislation references for estate agent trust accounts TopicLegislation referenceWhat is trust money?Section 59 of the Estate Agents Act 1980 Regulation 9 of the Estate Agents (Exemption) Regulations 2014Residential tenancy bondsSection 59 (8) of the Estate Agents Act 1980 Sections 405, 406 and 408 of the Residential Tenancies Act 1997Opening a trust accountSection 59(7)(a) of the Estate Agents Act 1980 Regulation 10 of the Estate Agents (General, Accounts and Audit) Regulations 2018RecordsSection 98 of the Estate Agents Act 1980 Regulation 31 of the Estate Agents (General, Accounts and Audit) Regulations 2018Receiving trust moneySection 63 of the Estate Agents Act 1980 Regulations 13, 14, 17 and 22 of the Estate Agents (General, Accounts and Audit) Regulations 2018Paying out trust moneyRegulations 11, 18, 19, 20 and 23 of the Estate Agents (General, Accounts and Audit) Regulations 2018JournalsSection 63 of the Estate Agents Act 1980 Regulations 13, 14, 22, 23 and 25 of the Estate Agents (General, Accounts and Audit) Regulations 2018Trust ledger accountsRegulation 24 of the Estate Agents (General, Accounts and Audit) Regulations 2018Computerised accounting systemsSection 63 of the Estate Agents Act 1980 Regulations 24, 29, 30 and 32 of the Estate Agents (General, Accounts and Audit) Regulations 2018Trust account reconciliation statementRegulation 26 of the Estate Agents (General, Accounts and Audit) Regulations 2018Register of securitiesRegulation 27 of the Estate Agents (General, Accounts and Audit) Regulations 2018Deficiencies in a trust accountRegulation 12 of the Estate Agents (General, Accounts and Audit) Regulations 2018AuditsSection 64 of the Estate Agents Act 1980Unclaimed moneySection 59A of the Estate Agents Act 1980Closing a trust accountSection 59(7)(b) of the Estate Agents Act 1980 Consumer Affairs ɫƵ HYPERLINK "http://www.consumer.vic.gov.au"Consumer Affairs ɫƵ website Phone 1300 55 81 81 (local call charge) HYPERLINK "https://www.facebook.com/ConsumerAffairsɫƵ"Facebook page of Consumer Affairs ɫƵ HYPERLINK "https://twitter.com/consumervic"Twitter page of Consumer Affairs ɫƵ HYPERLINK "http://www.youtube.com/consumervic"YouTube channel of Consumer Affairs ɫƵ Services from Consumer Affairs ɫƵ are available at Ballarat, Bendigo, Box Hill, Dandenong, Geelong, Mildura, Morwell, Reservoir, Wangaratta, Warrnambool and Werribee. 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