- Tax & accounting
- Bookkeeping & BAS
- Company & trust registration
- SMSF accounting
- SMSF audit (for firms)
- Trust-account audits
- Virtual CFO
- Business advisory
- Structuring & succession
- Tradies & construction
- Medical & dental
- Real estate agents
- Property investors
- Family business
- Professionals & consultants
Western Australia real estate trust account audit — deadlines and how to prepare
Western Australia runs on the calendar year: trust accounts are audited to 31 December and the report is due by 31 March. We audit agents and settlement agents online, on a fixed fee per account.
Western Australia at a glance
Requirements below are maintained against the regulator’s published rules — items marked [[verify]] are confirmed with the regulator before each audit season and in your engagement letter.
| Regulator | Consumer Protection WA (DEMIRS) [[verify]] |
|---|---|
| Legislation | Real Estate and Business Agents Act 1978 · Settlement Agents Act 1981 |
| Audit period | Calendar year ended 31 December [[verify]] |
| Report due | 31 March [[verify]] |
| Lodgement | Audit report lodged with Consumer Protection WA [[verify]] |
| If missed | Late audits can trigger disciplinary action and conditions on the licence or triennial certificate |
Western Australia is the odd one out on timing: the audit period is the calendar year, not the financial year, so records run to 31 December and the auditor’s report is due by 31 March. Groups with offices in WA and the eastern states effectively have two audit seasons — we diarise both so neither sneaks up.
Real estate agents, business agents and settlement agents are all covered by the same online process: export the year’s ledgers and reconciliations from your trust software, answer one batched query round, and receive the signed report plus a management letter. Lodgement with Consumer Protection WA is handled as the legislation requires, and remediation of any findings is quoted separately so the fix actually happens.
How it works online
Book before February
The 31 March deadline lands in tax season — early booking keeps turnaround comfortable.
Send records online
Ledgers, reconciliations and statements for the calendar year to 31 December.
We test & query
Testing under the REBA / Settlement Agents legislation with one query round.
Report & lodge
Signed report provided to Consumer Protection WA as required, copy to your portal.
What you pay
Fixed fees from our published price list — each links straight into online sign-up with the product pre-selected. Full list on the pricing page .
| Product | Included | Price (ex GST) | Action |
|---|---|---|---|
| Trust-account audit — real estate / conveyancer (per account) | $649/account | Start online → | |
| Trust-account audit — law practice (per account) | $890/account | Start online → |
Prices ex GST, current at [[month year]], for standard-complexity work; a fixed quote is confirmed before we start.
Questions, answered
When is the Western Australia trust account audit due?
The audit covers the calendar year ended 31 december and the report is due by 31 March. We diarise your dates at booking and confirm them in the engagement letter against the regulator's current requirements.
Who must have a trust account audited in Western Australia?
Licensees who held trust money during the audit period — real estate agents, property managers and, depending on licence type, conveyancers and settlement agents — under the Real Estate and Business Agents Act 1978 · Settlement Agents Act 1981. If you held no trust money, ask us whether a declaration can be lodged instead of an audit.
How is the audit report lodged?
Audit report lodged with Consumer Protection WA. You receive the signed report and a management letter through the portal, and we keep the lodgement evidence on file with it.
What does the audit cost?
A real estate or conveyancing trust account audit is $649/account ex GST; law-practice external examinations are $890/account ex GST. Additional accounts under the same licence are priced per account, fixed before we start.
Do you need to visit our office?
No. Records export from your trust software to the portal, testing and queries happen remotely, and the report is lodged electronically. The whole engagement typically takes 5–10 business days from complete records.
Keep exploring
Start online in three minutes.
Answer a few questions, see your fixed fee, and book your first video call. No appointment, no obligation.