The External Examiners Checklist has been prepared by the regulatory bodies in Victoria and NSW to guide the law practice, Barristers Clerks and External Examiners through an examination of the various forms of trust records required to be maintained.  The Checklist will assist in the assessment of compliance with the legislation relating to trust accounting.  This Checklist has been customised for bodies in Victoria, External Examiners can access the NSW version from the Law Society of NSW website.  The use of the Checklist is not mandatory.