Handling client money
在处理客户资金和信托账户时，了解自己的义务
In Brief
- 如果你以公众执业的成员身份接收或持有客户的资金，你需要有一个信托账户
- 规则适用于管理信托帐户和作为客户银行帐户的唯一或联合签署人. 对于澳大利亚和新西兰的会员来说，这些规则略有不同
- 澳大利亚成员有额外的义务有他们的遵守审计每年. 昆士兰成员还必须遵守昆士兰信托账户法案1973
What is client money?
客户资金是指在公共业务中由成员控制的任何资金, or any of the member’s personnel which are the property of a client.
它包括你和你的员工目前没有权利的钱.
This doesn’t include fee retainers. 它还不包括破产执行人根据任何破产立法处理的由破产管理人为其开立单独银行账户的款项, liquidator or similar person.
Keep it separate and safe
所有客户资金必须在一个单独的账户中处理，与你的业务资金分开.
这要求你建立一个单独的银行账户(或多个银行账户)，客户的资金由信托机构保管.
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.
Setting up a trust account
您可以对每个客户端使用单独的信任帐户，也可以对多个客户端使用合并的信任帐户.
When you operate a trust account, 你需要在年底之后向你的客户提供结算单.
应与金融机构作出安排，将信托账户上的任何银行费用或收费直接计入公司的一般账户.
The name of bank accounts opened as trust accounts must include the words “Trust Account”. A sample bank letter to open a trust account and an 信息表-专业会计师和信托帐户可 assist members in Australia.
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.
当您或您的员工有权使用客户的银行账户进行交易，作为向该客户提供服务的一部分时，这些标准适用. 标准的所有要求(包括在澳大利亚进行审计的需要)都适用. However, 在澳大利亚，如果成员不经营信托账户，只能与客户联合授权客户银行的交易，则有审计救济. 在这种情况下，允许评审(有限保证业务)而不是审计(合理保证业务).
你不需要被正式指定为标准的签字人. If you have been given the means to transact on a client's account, such as being given a username and password, the standards apply.
当你有权以会计以外的身份对客户进行银行账户交易时，此标准不适用. For example, 如你是公司的董事，并以该董事身份进行授权交易，则此条款不适用.
