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Property, plant and equipment, investment property, assets (or disposal groups) held for sale and financial assets held for trading and available for sale are measured at fair value.

This must be provided by landlords (or their agent) to all tenants before signing a residential tenancy agreement from 23 March 2020.

Audit Requirements – Property and Stock Agents Act 2002 & Conveyancers Licensing Act 2003. ... Under the Property and Stock Agents Act 2002 and Conveyancers Licensing Act 2003, all licensees are required to lodge a trust account auditor’s report if

For more information visit the NSW Fair Trading website: www.fairtrading.nsw.gov.au/housing-and-property/changes-to-class-2-buildings. 1.

This must be provided by landlords (or their agent) to all tenants before signing a residential tenancy agreement from 23 March 2020.

Required documents can be accessed via http://www.fairtrading.nsw.gov.au/Property_agents_and_managers/Agency_responsi bilities/Trust_accounts.html. • Part 5 Trust Money and Part 6 Records, of