By -

The Trust Lodgement Portal will be open for submissions from 1 April 2026. All law practices – including those that did not receive or hold trust money during the year (1 April 2025 to 31 March 2026) – are required to complete their Part A in accordance with the Legal Profession Uniform Law (NSW) and rule 54 of the Legal Profession Uniform General Rules 2015.

Mandatory Requirements

By 30 April 2026

  • Submit Part A (Confirmation of Trust Money), even if no trust money was held or received. (Estimated completion time: 1 minute).

By 31 May 2026 – If you held or received trust money between 1 April 2025 and 31 March 2026:

  • Submit Part B (Statement of Trust Money); and
  • Ensure submission of an External Examiner’s Report (EER) by your designated External Examiner, in accordance with section 155 of the Uniform Law.

What’s New in 2026

To support you in meeting your trust obligations, we have expanded the range of resources available:

  • Online webinar: Trust Compliance 2026: Part A, B & EER Requirements to be held on 3 March 2026. This session is designed for trust coordinators and provides a focused overview of the Part A, B and EER requirements for 2026. Register here.
  • Drop-in support sessions: Opportunities to attend a drop-in service at 170 Philip St, Sydney in the last week of April and last week of May, offering assistance with completion of Part A and/or Part B. Registration of interest is required.
  • Dedicated website content: A dedicated Trust Compliance section on our website providing guidance and supporting materials.
  • Trust Compliance Checklist: A Trust Compliance Checklist summarising your annual submission requirements.
  • Trust Lodgement Portal Guidebook: A comprehensive 2026 Trust Lodgement Portal Guidebook to assist with preparing your submissions.
  • Frequently Asked Questions. A list of Frequently Asked Questions addressing common questions about the annual process.

We Value Your Feedback

In Part B, we’ve included two optional questions – your responses will help us better understand the profession’s needs:

  1. What was the estimated cost of your external examination?
  2. What date did you provide all records to your external examiner?

Key Dates for Your Diary

  • 30 April 2026 – Submit your Part A
  • 31 May 2026 – Submit your Part B (if applicable)
  • 31 May 2026 – Ensure your EER has been submitted (if applicable)

If you have feedback about the Portal or our support resources, we’d love to hear from you.

Sharon Blake is Chief Trust Account Investigator with the Law Society of NSW.