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The estate agents and RICS manual has been developed to enable the reporting accountant to provide the report required under the Estate Agents (Accounts) Regulations 1991 (EAAR), The National Association of Estate Agents - Rules of Conduct (NAEA Rules) and the RICS Accountant's Report Regulations (ARR).

The manual includes:

Guidance notes - that summarise the requirements of the Regulations and the problems they present. They include the requirements of EAAR, NAEA and ARR and guidance on the use of the work programmes.

A work programme - that consists of a planning section, a completion section and five sections of suggested tests.

Normal procedures relating to controlling and recording the work should be applied.

Accounting, tax and other services
This section does not deal with the accounts preparation work etc. undertaken for the unincorporated estate agent/surveyor. This will not differ from the same services provided to other unincorporated businesses and normal procedures should be followed. At the planning stage the additional work required by this manual should be dovetailed with other planned work for maximum efficiency.

For the corporate estate agents/surveyor an audit in accordance with the requirements of Company Law and Audit Regulations must be undertaken. This work should follow the normal procedures and documentation adopted for company audits. This standard documentation will be supplemented by the specific procedures and documentation in this section of the manual. Planning will include ensuring the extra work required is undertaken along with the normal audit procedures as efficiently as possible.

The manual costs £195 (£145*).

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