Trust Assurance and Practice Review Forms

If you or your accountant choose to prepare the forms below in any other format, ensure that there are no changes to the wording.

All documents below are in PDF format.

 
Fiscal Year End Instructions
Have you received or held money on the account of others during the period being reported on?

Real Estate Brokerages
 

If you have received or held money on the account of others during the period being reported on, complete, sign, and return to the Real Estate Council of Alberta the following forms:

 

Form 1: Engagement Letter Between Accountant and Client

Form 2: Real Estate Brokerage’s Representations to RECA

Form 3: Accountant’s Report

   
 

If you have not received or held money on the account of others during the period being reported on. Please click here for instructions on how to file Form 4: Declaration Respecting Absence of Trust Transactions online.

 



Mortgage Brokerages
 

If you have received or held money on the account of others during the period being reported on, complete, sign, and return to the Real Estate Council of Alberta the following forms:

 

Form 1: Engagement Letter Between Accountant and Client

Form 2: Mortgage Brokerage’s Representations to RECA

Form 3: Accountant’s Report

   
 

If you have not received or held money on the account of others during the period being reported on. Please click here for instructions on how to file Form 4: Declaration Respecting Absence of Trust Transactions online.

Online Filing
  Guide to Online Filing of Compliance Audit Forms
   
Absence of Trust Funds
  Real Estate and Mortgage Brokerage: Online Filing F4 (Absence of Trust Funds)
   
Closing Audit Instructions

Real Estate Brokerages

 

These reports shall cover the period between the ending date of the last accounting report to the date of termination of the brokerage’s real estate licence.

Have you received money on the account of others during the period being reported on?

If you have received or held money on the account of others during the period being reported on, please complete, sign, and return to the Real Estate Council of Alberta the following forms within 30 days of the real estate brokerage’s licence termination:
 

Form 1: Engagement Letter Between Accountant and Client

Form 2: Real Estate Brokerage’s Representations to RECA

Form 3: Accountant’s Report

   
 

If you have not received or held money on the account of others during the period being reported on, please return to the Real Estate Council of Alberta the following completed form within 30 days of the real estate brokerage’s licence termination:

 

Form 4: Declaration Respecting Absence of Trust Transactions


Mortgage Brokerages
 

These reports shall cover the period from the end of the last fiscal year reported on, to the effective date of termination of the mortgage brokerage’s licence.

If you have received or held money on the account of others during the period being reported on, please complete, sign, and return to the Real Estate Council of Alberta the following forms within one month of the mortgage brokerage’s licence termination:

 

Form 1: Engagement Letter Between Accountant and Client

Form 2: Mortgage Brokerage’s Representations to RECA

Form 3: Accountant’s Report

   
 

If you have not received or held money on the account of others during the period being reported on, please return to the Real Estate Council of Alberta the following completed form within one month of the mortgage brokerage’s licence termination:

  Form 4: Declaration Respecting Absence of Trust Transactions
 

Instruction to Financial Institutions to pay interest to the Alberta Real Estate Foundation, pursuant to section 68 of the Real Estate Act.


The form “Instructions to Financial Institutions from Industry Members” can be found on the Alberta Real Estate Foundation website under Industry Information: www.aref.ab.ca.

 

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