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Leg a[ Practitioners .Jldmissions CBoard

LAW SOCIETY HOUSE LevelS, 179 Ann Street BRISBANE QLD 4000

GPO Box 1785 BRISBANE QLD 4001

Telephone: [61] 07 3842 5985 Facsimile: [61] 07 3842 5999 Email: [email protected] OR [email protected]

ISSN 2200- 9175

ANNUAL REPORT

2013/2014

Public Availability of Annual Report

The Legal Practitioners Admissions Board's Annual Report 2013/2014 is available to the public from Level2, Law Society House, 179 Ann Street, Brisbane or by contacting Ms Melissa Timmins, Secretary to the Board at:

By telephone: By facsimile: By email: By post:

(07) 3842 5986 (07) 3842 5999 [email protected] OR [email protected] GPO Box 1785 BRISBANE QLD 4001

Alternatively, the Legal Practitioners Admissions Board's Annual Report 2013/2014 is available online on the Queensland Law Society website at www.qls.com.au under 'Knowledge centre' and 'Admission Board'.

The official copy of the annual report, as tabled in the Legislative Assembly of Queensland, can be accessed from the Queensland Parliament's tabled papers website database at http://www.parliament.qld.gov.au/view/legislativeAssembly/tabledPapers/home.asp

As part of the Board's commitment to providing accessible services to Queenslanders from all culturally and linguistically diverse backgrounds, if you have difficulty in understanding the annual report, you can contact Melissa Timmins, Secretary to the Board, on (07) 3842 5986 and an interpreter will be arranged to effectively communicate the report to you.

©Legal Practitioners Admissions Board 2014

The Legal Practitioners Admissions Board 2013/2014 Annual Report is licensed by the Board under a Creative Commons Attribution (CC BY) 3.0 Australia licence. To view a copy of this license, visit htlp://creativecommons.org/licenses/by/3.0/au/deed.en

In essence, you are free to copy, communicate and adapt this annual report, as long as you attribute the work to the Legal Practitioners Admissions Board. Content from this annual report should be attributed as The Legal Practitioners Admissions Board annual report 2013-2014.

The Honourable Mr Jarrod Bleijie MP Attorney-General and Minister for Justice, GPO Box 149 BRISBANE Q 4001

Dear Attorney

Re: Legal Practitioners Admissions Board Annual Report- 2013/2014

27 August 2014

I am pleased to present the Annual Report 2013-2014 and financial statements for the Legal Practitioners Admissions Board.

I certify that this Annual Report complies with:

• the prescribed requirements of the Financial Accountability Act 2009 (Qid) and the Financial and Performance Management Standard 2009;

the detailed requirements set out in the Annual Report Requirements for Queensland Government Agencies.

A checklist outlining the annual reporting requirements can be located at Appendix 11.1 at the end of this annual report.

I trust this is of assistance.

, Yours sincerely

ft/IP GREG MORONEY Chair of the Legal Practitioners Admissions Board

Encl

Table of Contents

Availability of Annual Report

Letter of Compliance ii

1.0 Introduction 1 1.1 Board's role and main functions (including vision and values) 1 1.2 Strategic direction and contribution of agency service areas to government objectives 2 1 .3 Operating environment 2

1.3.1 Agency strategy, actions, and performance standards- progress 2 1.3.2 Strategic risks, opportunities, and challenges 3 1.3.3 Review of proposed forward operations 3 1.3.4 Board meetings and flying minutes 4

2.0 Governance- organisational structure & management 4 2.1 Organisational structure- Board members 4 2.2 Stakeholders 5 2.3 Executive management 5 2.4 Committees 7 2.5 Public Sector Ethics Act 1994 8

3.0 Non-financial service standards and other measures- agency service areas 8 3. 1 Eligibility issues 8

3.1. 1 Academic programs 8 3.1 .2 Practical legal training programs 8 3.1.3 Supervised traineeship scheme 9

3.2 Suitability issues 9 3.2.1 Admission applications 9 3.2.2 Early consideration of suitability applications 10

3.3 Overseas graduates and legal practitioners 10 3.3. 1 Applications for assessment/reassessment of academic qualifications 10 3.3.2 Applications for assessment/reassessment of PLT and experience in practice 11 3.3.3 Skilled migration certificates 11

4.0 Consultations 11

5.0 Financial performance and statements 11

6.0 Governance- risk management and accountability 12 6.1 Risk management committee 12 6.2 External scrutiny 12 6.3 Audit committee and internal audit function 13 6.4 Information systems and record keeping 13

7.0 Governance- human resources 13 7.1 Workforce planning, attraction and retention 13 7.2 Early retirement, redundancy and retrenchment 14

8.0 Disclosure of additional information- Open Data 13

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9.0 Requirements of annual reporting under Financial Accountability Act 2009

10.0 Glossary 10.1 Organisations 10.2 Statutory instruments 10.3 General

11.0 Appendices 11.1 Compliance checklist of annual reporting requirements 11.2 Audited 201312014 financial statements 11.3 Statistical data 201312014 11.4 Brief summary- Admissions Information Kit Survey and Findings

12.0 list of figures and tables

Figure 1

Table 1 Table 2 Table 3

Organisational structure

Assessment of overseas academic qualifications Assessment of practical/ega/ training and experience in practice 201312014 financial performance

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15 15 15 15

16 16 16 16 16

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10 11 11

1.0 Introduction

1.1 Board's role and main functions

Established on 1 July 2004, the Legal Practitioners Admissions Board ("the Board") is a statutory body under part 7.5 of the Legal Profession Act 2007 (Qid) ("the Act") and is responsible for the administration of chapter 2, part 2.3 of the Act; 'Admission of local lawyers'. The Board's values and aims include supporting the judiciary, the legal profession, and the public interest by ensuring the integrity of those entering the legal profession as well as maintaining and safeguarding the educational and practical legal training standards of the legal profession. The Board's values also include respect and being accountable to the judiciary, the profession and the public at large.

The Board's primary role is to assist the Supreme Court by making a recommendation about each application for admission as a lawyer in Queensland. In doing so, the Board considers whether an application is made under the Supreme Court (Admission) Rules 2004 ("the Rules"), whether an applicant is eligible and suitable for admission, and whether there are other matters the Supreme Court may consider relevant to the application.

The Board's other functions, responsibilities, and service areas include:

considering the eligibility and suitability of applicants seeking admission as a lawyer in Queensland; ensuring all applications to become a lawyer in Queensland are made in accordance with the Rules; making a recommendation to the Supreme Court in relation to each application for admission as a lawyer; considering and making declarations as to an applicant's suitability for admission in terms of applications for early consideration of suitability; approving, in conjunction with the Chief Justice of Queensland, academic qualifications and practical legal training ('PL T') programs as 'approved academic qualifications' and 'approved practical legal training requirements' respectively; assessing and approving academic, and practical legal training and experience in practice, of overseas law graduates and legal practitioners in accordance with the Uniform Principles for Assessing Qualifications of Overseas Applicants for Admission to the Australian Legal Profession ("the Uniform Principles"); overseeing the supervised traineeship scheme as 'approved practical legal training requirements' and prerequisite for those seeking to be admitted as a lawyer in Queensland in accordance with the Rules; providing information, service areas, and support to applicants seeking to complete the requirements and apply to the Supreme Court for admission as a lawyer in Queensland.

The Board has all powers necessary or convenient to perform its functions under the Act and the Rules, and is subject to various statutory requirements; for which purposes the Board is:

(1) a 'statutory body' for the Financial Accountability Act 2009 (Qid) ("FAA") and the Financial and Performance Management Standard 2009 (Qid) ("FPMS");

(2) a 'public authority' for the: (i) Right to Information Act 2009 (Qid) ("RTI"); (ii) Information Privacy Act 2009 (Qid) (Chapter 3) ("IPA"); (iii) Public Records Act 2002 (Qid) ("PRA"); (iv) Information Standard 40: Recordkeeping ("IS40"'); and (v) Information Standard 31: Retention and Disposal of Public Records ("IS31");

(vi) a 'public sector entity' for the Public Sector Ethics Act 1994 (Qid) ("PSEA") and the Public Interest Disclosure Act 2010 (Qid) ("PIDA").

The Board's offices are located at Law Society House, 179 Ann Street, Brisbane, Queensland; its secretariat and administrative support being provided by the Queensland Law Society ("the QLS") in accordance with section 662 of

the Act. There is a service level agreement between the Board and QLS as well as a financial delegations manual and confidentiality agreement in place.

1.2 Strategic direction and contribution of agency service areas to government objectives

The Board's objectives and activities continue to support the Queensland government's objectives to the community with the Board's strategic and operational direction for 2012-2016 encapsulating three strategies as follows:

Revitalise front-line services Objective 1 : Revitalise processes for dealing with admission applications by investing in projects that deliver more efficient and cost-effective procedures while maintaining the integrity of the admission process

Objective 2: Safeguard standards and ensure adequacy of legal education and practical legal training required of entrylevel lawyers, and streamline regulation of legal courses offered by Queensland tertiary institutions

Restore accountability in Government Objective 3: Improve compliance and accountability by discharging statutory obligations and improving governance

1.3 Operating environment

1.3.1 Agency strategy, actions, and performance standards - progress

Strategic Objective 1 -Revitalise processes by investing in projects that deliver more efficient and cost-effective procedures

During 2013/2014, the Board distributed a survey instrument to applicants seeking admission with a view to reviewing and upgrading the Admission Information kits available on the QLS website. In total approximately 405 surveys were distributed to applicants who applied for admission in January, March, April, June and July 2014, of which only 34 completed surveys were returned.

As a result of delays in completed surveys being returned, collation of feedback from applicants and a report of the survey findings were completed in mid-July 2014. A brief summary of the survey and findings is set out in Appendix 11.4 of this report. The Board will be provided with the findings of the survey and certain updates to the Admission Information kits will be undertaken based on the feedback during the 2014/2015 financial year.

Communications between the Chair of the Board and the former Chief Justice of Queensland during 2013/2014 in relation to reviving a proposed online admission project have been positive. However, further conferences will need to be arranged to ensure future development of the project.

Ad hoc amendments are made to the Board's internal procedures as and when identified.

Strategic Objective 2 -Safeguard standards and ensure adequacy of legal education and practical/ega/ training to those seeking admission to the legal profession while streamlining regulation

As part of the Board's strategic direction, it is anticipated that two programs will be implemented to review and monitor academic and practical legal training programs to ensure compliance with national education and practical legal training requirements as well as the requirements of external national and State stakeholders.

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Until additional work is completed by the Law Admissions Consultative Committee ("LACC") at a national level, any programs to review or monitor legal education and practical legal training programs remain in abeyance to avoid duplication of certain functions.

Strategic Objective 3 -Discharge statutory obligations and improve governance

The Board continues to actively update information and documentation required in accordance with its statutory obligations. During the reporting period, the Board reviewed and updated its Right to Information and Information Privacy material prior to publishing this material on the Queensland Law Society website. In addition, in its meeting in December 2013, the Board approved its Standard of Conduct under section 15 of the PSEA.

The staff providing administrative services to the Board is employed by the QLS and, accordingly, the staff providing Secretariat and administrative support to the Board is bound by the Public Interest Disclosure ('PID') Policy prepared under the PIDA by the QLS. Due to work loads, the Board has not as yet prepared a PID Policy applicable to it, however it intends amending its Standard of Conduct to include such a Policy in the foreseeable future.

At present, the following documents are provided online in accordance with the Board's statutory and legislative requirements:

• Publication Scheme; • Disclosure Log; • Privacy Statement of Commitment; • Complaints Management Procedure; • Administrative Access and Amending Personal Information Scheme; • Standard of Conduct (Public Service Ethics Act 1994 (Qid)); and • 2012-2016 Strategic plan.

1.3.2 Strategic risks, opportunities and challenges

The Board reviewed and updated its Risk Management Plan and Risk Register in January 2014. It will undertake a further review and update of this plan and register in the near future.

As with previous years, the main risk to the Board achieving its strategic and operational directions is the Board's workload and the number of staff providing support to the Board in order for it to fulfill its functions. Resultant delays occur in relation to preparing, approving, and finalising various strategies, operations, and statutory compliance requirements as a consequence of these factors.

In accordance with the discretionary provisions of section 28(3) of the FPMS, the Board has previously resolved not to establish a risk management committee. This decision remained in force for 2013/2014.

1.3.3 Review of proposed forward operations

At the beginning of 2013/2014, the Board reviewed its operational directions in line with its 2012-2016 strategic plan. It is anticipated work will continue to achieve the Board's strategic goals during the upcoming 12 months.

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1.3.4 Board meetings and flying minutes

Board meetings

There were nine Board meetings during 2013/2014, these meetings being held in conjunction with eight corresponding admission ceremonies held in Brisbane with an extra Board meeting being held to consider approval of a university law program. During the course of its meetings held for the corresponding admission ceremonies, the Board considered approximately 870 applications for admission which were heard in Brisbane, and some 73 applications which were heard regionally in Cairns, Townsville or Rockhampton.

During its meetings, the Board also considered the following applications:

• 21 domestic Mutual Recognition applications; • 12 Trans-Tasman Mutual Recognition applications; • 16 applications for early consideration of suitability; • 1 request for approval of an assessment by a Queensland university of overseas academic

qualifications; • 93 requests for assessments or reassessment by the Board of overseas academic qualifications; • 30 requests for assessment or reassessment by the Board of overseas practical legal training and

experience in practice; • 28 applications to register under the supervised traineeship scheme; and • 2 applications to cancel registration as a supervised trainee.

Flying minutes

The Board considered a total of 19 flying minutes mainly involving:

• applications for admission in regional centres (48 applications); • applications for admission under the domestic mutual recognition legislation (21 applications); • applications for admission under Trans-Tasman Mutual Recognition legislation (11 applications); • an ongoing application for early consideration which was referred by the Court of Appeal to the

Queensland Civil and Administrative Tribunal ('QCA T') in November 2012; an ongoing application for readmission which has continually been opposed by the Board and is expected to be listed for trial in early 2015; and

• matters relating to statutory governance and material submitted by applicants for admission in Brisbane.

2.0 Governance - organisational structure & management

2.1 Organisational structure- Board members

As with previous years, the Board is constituted by eight (voluntary) members under section 660 of the Act. The Honourable Chief Justice of Queensland 'nominates' four of the members, and appoints six members, two of whom are nominated by the QLS, and the Bar Association of Queensland ("BAQ"). All members, except the AttorneyGeneral's nominee and the Brisbane Registrar, must be an Australian lawyer of at least 5 years standing and are appointed for a period of one year.

For 2013/2014, the members of Board are:

• Mr Greg Moroney (Chair) • Mr James Bell QC (Deputy Chair)

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ill Mr Liam Kelly QC (BAQ nominee) ill Ms Gail Tarditi (QLS nominee) ill Mr Noel Jensen 1111 Ms Jennifer Rosengren 1111 Mr Scott Malcolmson, Attorney-General's nominee 1111 Ms Julie Steel, Brisbane Supreme Court Registrar

The Board members are not remunerated for their service to the Board.

Mr Greg Moroney, Chair of the Board continues as the Queensland State representative of the LACC since his appointment on 1 June 2012. During 2013/2014, Mr Moroney attended two LACC meetings on 18 October 2013 and 20 February 2014 in Melbourne. In his absence, Mr Moroney requested Mr James Bell QC attended the LACC meeting in Melbourne on 21 February 2014. The overall cost of attending the LACC meetings was approximately $4,500.00. The Board did not incur any expenses for overseas travel.

2.2 Stakeholders

The Board has a range of stakeholders including:

the Queensland judiciary; the Queensland Government and other Government agencies; the Queensland and Australian legal profession; Queensland and Australian legal profession regulatory bodies; legal educators and training providers; and the public.

2.3 Executive management

Secretary: Ms Melissa Timmins

Ms Timmins' role includes providing high level corporate secretariat and legal advice to the Board in relation to its legal and statutory obligations and responsibilities, and liaising with the Chair, Board members and all relevant stakeholders in relation to all matters of concern to the Board. The role also assists in administering the statutory requirements of corporate governance (including preparing and overseeing the Board's strategic and operational planning process, preparing and monitoring annual budgetary requirements, preparing the Board's annual report, and ensuring the Board's compliance with statutory document requirements such as the Board's Code of Conduct, Publication Scheme, Privacy Statement of Commitment, etc.).

In addition, the role:

• manages and leads the LPAB team and independent assessors, and manages and oversees the infrastructure, resources, and activities involved in the administration and support required to ensure the efficient and effective running of the Board;

• reviews and manages all applications for admission; • coordinates the assessment of applications from overseas graduates and qualified lawyers for

admission and manages the Board's Overseas Qualification Assessment Committee ("the OQAC"); • manages process for all Board meetings by preparing and distributing agendas and minutes in a timely

and accurate manner, and ensuring meeting records are kept in compliance with appropriate statutory legislation;

• guides and assists all applicants for admission to the legal profession; • oversees the supervised traineeship scheme and provides guidance and assistance to applicants

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seeking registration as a supervised trainee; prepares briefs and instructs Counsel (where required), and prepares submissions and appears on behalf of the Board before the Court of Appeal in respect of all admission applications and, where required, before the Queensland Civil and Administrative Tribunal ('QCA T'); considers issues raised by the LACC and assists and briefs the Chair of the Board, the Queensland representative on the LACC, in relation to all matters, agendas, and minutes under consideration by the LACC on a national basis; coordinates the assessment of, and assists to review, all local law and PL T programs as to the statutory compliance of programs with the requirements for admission of Attachments A and B of the LACC Report (Attachments 1 and 2 of the Rules); and assists the Board in reviewing and preparing policy requirements for national and international applicants for admission and related projects and ensures these are adhered to.

During the reporting period, the Secretary to the Board attended the national Administrators of Australian Law Admitting Authorities ("the AALAA") Conference in Darwin, Northern Territory, on 11 September 2013 at a cost of approximately $1,500.

Staff:

Full-time

• Mr Dennis Renderos, Admissions Coordinator

Part-time

• Ms Christine Westhead, Admissions Assistant

Mr Renderos and Ms Westhead provide administrative assistance to the Board's Secretary as well as the Board's two overseas assessors and local law program assessor.

Casual, part-time

• Ms Tessa Mclean, Applications Advisor (12 August 2013-7 May 2014) • Mrs Monica Dunn, Applications Advisor (12 May 2014- current)

Mrs Dunn, and previously Ms Mclean, provides legal assistance to the Board's Secretary in relation to more complicated applications for admission, briefing the Board, preparing submissions, etc.

Casual contractors

• Ms Jennifer Sheean, Overseas assessor and Local Law Program Assessor • Ms Sarah Moore, Overseas assessor

Ms Sheean and Ms Moore form the Board's OQAC performing the assessment of overseas legal qualifications of law graduates and legal practitioners from foreign jurisdictions, and the assessment of practical legal training and experience in practice of overseas legal practitioners.

In addition, Ms Sheean, with the assistance of the Board's Secretary, assesses local law and practical legal training programs to ensure the statutory compliance of programs with the requirements for admission of Attachments A and B of the LACC Report (Attachments 1 and 2 of the Rules).

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Figure 1: Legal Practitioners Admissions Board organisational structure

2.4 Committees

The Board established the OQAC in July 2010 at the behest of LACC and engaged two external legal practitioners to conduct assessments and, where necessary, reassessments of:

(a) overseas legal qualifications of law graduates and legal practitioners from foreign jurisdictions; and (b) practical legal training and experience in practice of overseas legal practitioners.

The Board retains Ms Jennifer Sheean and Ms Sarah Moore on a contractual basis to form the OQAC.

During the reporting period, the Board's assessors considered some 93 applications for assessment or reassessment of academic qualifications, and some 30 applications for assessment or reassessment of PL T and experience in practice. The Board's assessors are paid $40 for each assessment or reassessment completed.

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2.5 Public Sector Ethics Act 1994 (PSEA)

The Board's values, as detailed in the Board's strategic plan, include:

• integrity • accountability 111 respect • maintaining standards • supporting the legal profession

The Board's Standards of Conduct taking into account the ethical principles and values outlined in the PSEA was approved by the Board at its meeting on 13 December 2013 and can be found online at www.qls.com.au under the tabs 'Knowledge centre' and 'Admission Board'.

The Board members and the Board's Secretary are all members of the legal profession; obtaining education and training about ethics, and the application of ethics principles and obligations as part of the QLS and BAQ's continued professional development. The Board does not have staff; support being provided to the Board by the QLS. The QLS provides the Board's management practices and administrative procedures having regard to the PSEA and the Board's approved Standards of Conduct.

3.0 Non-financial service standards and other measures • agency service areas

Throughout the reporting period, the work performed by the Board involved consideration of a variety of applications and other matters as follows:

3.1 Eligibility issues

3.1.1 Academic programs

During the reporting period, the Board, in conjunction with His Honour the Chief Justice, considered the following in terms of academic programs:

• from July to August 2013, ongoing consideration of a proposed new law program to be offered by the University of the Sunshine Coast ('USC'), this program being approved as 'approved academic qualifications' for the purposes of admission by His Honour the Chief Justice and the Board in August 2013;

• during early to mid-October 2013, consideration of proposed revisions and amendments to the Bachelor of Laws programs offered by the University of Southern Queensland ('USQ');

• from April to May 2014, consideration of proposed revisions to the Bachelor of Laws programs offered at the University of Queensland ('UQ'); in May 2014, consideration of a proposed new law program incorporating an Honours degree to be offered by the Queensland University ofT echnology ('QUT'); and from March 2014 to ongoing, proposed revisions to the law program currently offered by Griffith University ('GU') as well as introduction of a proposed graduate entry law program.

3.1.2 Practical legal training programs ('PL T')

The Board did not consider any new practical legal training ('PL T') programs or review any of the existing programs. During April/May 2014, it considered proposed changes to the assessment and assessment weighting within the current Professional Program offered by the College of Law (Qid).

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In addition, throughout the year, the Board gave considerable consideration to changes proposed by the LACC to the current Competency Standards for Entry Level Lawyers.

3.1.3 Supervised traineeship scheme

During the 2012/2013 reporting period, the Board registered some 28 law graduates intending to complete 'approved practical legal training requirements' under the supervised traineeship scheme. In addition, it received 2 applications to cancel registration of a supervised traineeship.

The Board did not receive any applications from Queensland or interstate PL T providers seeking alterations to, or approval, of 'approved programmed training' and/or 'approved supplementary training' on the basis of compliance with Attachment 2 to the Rules for the purposes of the supervised traineeship scheme.

Over the next few years, the Board hopes to implement a program to review the supervised traineeship scheme, the review program to include:

• onsite visits to law firms currently involved in the scheme; • interviews with principals or persons in charge of law firms or offices as well as relevant trainee; • reviewing documentation such as Traineeship Plans and Registers and, where possible, Traineeship

Diaries; the use by firms or offices of internal training to supplement training received during client work experience; monitoring the standards of training provided to trainees, and the identification of 'gaps' within the training provided.

3.2 Suitability issues

3.2.1 Admission applications

During the reporting period, the Board considered some 943 applications for admission; those applications being listed in the Supreme Court in Brisbane, or regionally in Rockhampton, Townsville or Cairns. In considering these applications, the Board took the following approach:

• recommending 905 applicants; • recommending approximately 38 applicants on condition the applicants seek an exemption from the

Supreme Court in respect of an eligibility matter or draw relevant suitability matters to the attention of the Court as part of their application; such applications requiring the Board to prepare written submissions to the Court; opposing approximately 11 applications pending the provision of additional information by the applicant or due to an applicant's non-compliance with the procedural requirements for admission; all applications proceeding either at the time of original listing or at a later date at which time the applications were either recommended or recommended on condition.

Of the 943 applications, 8 applicants adjourned their applications in Court.

In addition, the Board considered one ongoing application for readmission; that application continuing to be opposed by the Board. It is anticipated this application may be listed for trial in early 2015.

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3.2.2 Early consideration of suitability

During 2013/2014, the Board received 10 new applications for early consideration of suitability. In accordance with the provisions of the Act, the Board made declarations as to the suitability for admission of 7 applicants who submitted applications. Of the 7 applicants for whom declarations were made, 1 was subsequently required to draw their suitability matters to the attention of the Court at the time of applying for admission.

The Board also continues to consider on an ongoing basis one application for early consideration in which it has refused to make the requested declaration. In November 2012, this application was appealed to the Court of Appeal and referred to the QCAT where it continues to be considered.

3.3 Overseas graduates and legal practitioners

During the 2013/2014 financial year, the Board received 93 applications for assessment or reassessment of overseas academic qualifications, and 30 applications for assessment or reassessment of practical legal training and experience in practice of overseas legal practitioners.

A breakdown of the jurisdictions from which academic qualifications, and practical legal training and experience in practice, has been completed is as follows:

3.3.1 Table 1: Assessment/reassessment of overseas academic qualifications

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3.3.2 Table 2: Assessment/reassessment of practical/ega/ training and experience in practice

During the reporting period, the Board also approved 1 assessment of legal qualifications attained by an applicant who had studied in an overseas jurisdiction; that assessment previously undertaken by a Queensland university prior to establishment of the Board's OQAC.

3.3.3 Skilled migration certificates

In conjunction with the Department of Immigration and Citizenship, the Board continues to prepare skills assessment certificates where appropriate for those applying for skilled migration visas.

4.0 Consultations

During 2013/2014, the Board continued to be consulted on a number of issues under consideration by LACC.

5.0 Financial performance and statements

The Board's 2013/2014 financial performance is as follows:

ITEM 2013/2014

INCOME Admission Revenue $539,748 $469,707 Mutual Recognition $19,314 $20,353 Other (Sundry) Income $43,357 $38,462 TOTAL $602,419 $528,522

EXPENDITURE Employee expenses $285,252 $229,946 $55,306 Professional Consulting fees $49,968 $50,816 ($848) Professional fees $120,000 $23,600 $96,400 QLS -levy $20,419 $20,278 $141 QLS- rent $13,200 $13,200 Nil

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Insurance $4,500 $4,655 ($155) Audit fees $10,000 $9,000 $1,000 Other expenses $32,440 $21,437 $11,003 TOTAL $535,779 $372,932 $162,847

OPERATING $66,640 $155,590 $88,950 SURPLUS/(DEFICIT)

Table 3: 201312014 Financial Performance

The Board's 2013/2014 financial statements which have been audited by the Auditor-General of Queensland are included at Appendix 1.

The Board's income for admission applications (including applications received under the mutual recognition legislation) throughout the reporting period was lower than expected; the number of applications anticipated and estimated for the purposes of the Board's 2013/2014 budget being 1,034 (actual number 918) based on the number of applications received during the 2012/2013 financial year (977).

During the reporting period, the QLS continued to retain two contractors on the Board's behalf to form the OQAC. It also allocated one of the contractors the additional role of assessing local law and PL T programs. In addition, in August 2013, the QLS contracted a legal practitioner on a casual part-time basis to provide additional Secretariat and administrative support to the Board by performing the role of Admissions Advisor in respect of more complicated applications for admission, preparing submissions, etc.

The Board incurred some expenses for professional fees as a result of engaging Counsel and solicitors to act in relation to contested ('litigated') applications. The expenses incurred were not inappropriate compared to the amount detailed in the Board's budget.

The Board has returned an operating surplus of $155,590 which will be retained for future projects such as reviving the Supreme Court's proposed online admission project, potential publication of a handbook for newly admitted practitioners, implementation of a program to review the supervised traineeship scheme, review and monitoring programs for the academic and practical legal training programs, and expenses incurred for investigating and litigating opposed applications in the future.

During the reporting period, the Board operated within its budget and achieved reasonable value for money.

6.0 Governance • risk management and accountability

6.1 Risk management committee and system

In accordance with the discretionary provisions of the FMPS, the Board has previously resolved not to establish a risk management committee. This decision remained in force during 2013/2014.

To ensure compliance with the Board's statutory requirements, the Board has a risk management system including a risk management plan and risk register.

6.2 External scrutiny

During the 2013/2014 financial year, aside from having its financial statements audited, the Board has not been the subject of external audit or review. No issues were raised during audit of the Board's financial statements.

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6.3 Audit committee and internal audit function

In accordance with the discretionary provisions of sections 29 and 35(1) of the FPMS, the Board has previously resolved not to establish an audit committee or internal audit function due to the size of the Board and because the Board's operating systems and processes are provided by the QLS in accordance with section 662 of the Act. This decision remained in force for 2013/2014.

The Board has not received a directive from the appropriate Minister to establish an internal audit function.

6.4 Information systems and record keeping

Retention and Disposal of the Board's records is currently addressed in the Queensland Law Society's Retention and Disposal Schedule: QDAN 67 4 v. 1 and General Retention and Disposal Schedule for Administrative Records: QDAN249 v. 6.

It is anticipated that the Board will develop its own schedules relating to retention and disposal of records in the future.

7.0 Governance- human resources

7.1 Workforce planning, attraction and retention

The Board current received Secretariat and administrative support under section 662 of the Act though three permanent QLS staff, two of whom are full-time and one of whom is part-time (1.0). The two full-time staff have remained in their current roles for approximately 3~ and 11 ~ years, and the part-time staff member commenced with the Board in mid-August 2013 following resignation of a full-time staff member in July 2013. The employment rates reflect a 33% permanent separation rate in the staff providing secretariat and administrative support to the Board.

During August 2013, the QLS engaged a legal practitioner on a casual part-time contractual basis to assist the Board's Secretary with more complex admission applications and applications for early consideration of suitability for admission. The engagement of this practitioner assists during busy admission periods with assessing admission applications, preparing submissions to the Court, briefing Counsel, etc.

On behalf of the Board, the QLS has also contracted two casual external legal practitioners, both of whom perform assessments and reassessments of overseas academic, and practical legal training and experience in practice, and one of whom also assesses, with the assistance of the Board's Secretary, the statutory compliance of local law programs with the requirements of Attachments A and B of the LACC Report (Attachments 1 and 2 of the Rules).

Although the Board does not have staff, it takes an active role in supporting the continued training of the secretariat staff's attendance at internal and external training to develop their capabilities and enhance their skills. The Board supports the QLS promoting flexible working arrangements such as flexible work hours and work-life balance.

7.2 Early retirement, redundancy and retrenchment

No redundancy/early retirement/retrenchment packages were paid during the reporting period.

8.0 Disclosure of additional information- Open Data

Additional information in relation to the Board's reporting obligations in terms of engaging consultants, overseas travel, and implementing the four core outcomes of the Queensland Cultural Diversity Policy can be obtained through the Government Open Data website at www.qld.gov.au/data.

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9.0 Requirements of annual reporting under the Financial Accountability Act 2009 (Qid)

This annual report has been prepared pursuant to section 63(1) of the FAA and other prescribed requirements. The Board has complied with its requirements to provide the annual report in accordance with its statutory requirements.

GREG MORONEY Chair

27 August 2014

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10.0

10.1

AALAA APLEC BAQ Board GU LACC OQAC QLS QUT TEQSA UQ usc USQ

Glossary

Organisations

Administrators of Australian Law Admitting Authorities Australasian Professional Legal Education Council Bar Association of Queensland Legal Practitioners Admissions Board Griffith University Law Admissions Consultative Committee Overseas Qualifications Assessment Committee Queensland Law Society Queensland University of Technology Tertiary Education Quality and Standards Agency University of Queensland University of Sunshine Coast University of Southern Queensland

10.2 Statutory instruments

Act AlA CPA FAA FPMS IPA MRA PIDA PRA PSEA RTI Rules TTMRA

Legal Profession Act 2007 (Qid) Acts Interpretation Act 1954 (Qid) Carers (Recognition) Act 2008 (Qid) Financial Accountability Act 2009 (Qid) Financial and Performance Management Standard 2009 (Qid) Information Privacy Act 2009 (Qid) Mutual Recognition (Queensland) Act 1992 Public Interest Disclosure Act 2010 (Qid) Public Records Act 2002 (Qid) Public Sector Ethics Act 1994 (Qid) Right to Information Act 2009 (Qid} Supreme Court (Admission) Rules 2004 Trans-Tasman Mutual Recognition (Queensland) Act 2003

IS31 Information Standard 31: Retention and Disposal of Public Records IS40 Information Standard 40: Record keeping Uniform Principles Uniform Principles for Assessing Qualifications of Overseas Applicants for Admission to the

Australian Legal Profession

10.3 General

PL T practical legal training QDAN Queensland Disposal Authority Number

15

11.0 Appendices

11.1 Compliance checklist

11.2 Audited 2013/2014 financial accounts (The materials presented in these financial statements are provided by the Board for information purposes only. Users should note that the electronic versions of the financial statements are not recognised as the official or authorised version. The electronic versions are provided solely on the basis that users will take responsibility for verifying their accuracy, completeness and currency. Although considerable resources are used to prepare and maintain the electronic versions, the Board accepts no liability for any loss or damage that may be incurred by any person acting in reliance on the electronic versions. The official copy of the annual report, as tabled in the Legislative Assembly of Queensland, can be accessed from the Queensland Parliament's tabled papers website database: http:llwww.parliament.qld.gov.aulwork-of-assemblyltabled-papers)

11.3 Statistical data 2013/2014

11.4 Brief summary- Admissions Information Kit Survey and Findings

16

12.0 list of figures and tables

Figure 1

Table 1 Table 2 Table 3

Organisational structure

Applications for assessment of overseas academic qualifications Applications for assessment of practical/ega/ training and experience in practice 201312014 financial performance

17

7

10 11 11

Appendix 11 .1

Letter of " A letter of compliance from the ARRs -section 8 p. ii compliance accountable officer or statutory body to the

relevant Minister

Accessibility • Table of contents ARRs- section 10.1 p. iii- iv

• Glossary p. 15

• Public availability ARRs -section 1 0.2 p. i

.. Interpreter service statement Queensland Government p. i Language Services Policy

ARRs -section 1 0.3

• Copyright notice Copyright Act 1968 p. i

ARRs -section 10.4

• Information Licensing QGEA -Information Licensing p. i

ARRs- section 1 0.5

General • Introductory Information ARRs -section 11.1 p. 1 information

• Agency role and main functions ARRs -section 11.2 p. 1

" Operating environment ARRs -section 11.3 p.2

e Machinery of government changes ARRs - section 11.4 NA

Non-financial .. Government's objectives for the ARRs -section 12.1 p. 2-3 performance community

.. Other whole-of-government plans I specific ARRs -section 12.2 NA initiatives

.. Agency objectives and performance ARRs -section 12.3 p. 2-3 indicators

• Agency service areas, and service ARRs -section 12.4 p. 8- 11 standards

Financial .. Summary of financial performance ARRs -section 13.1 p. 11 performance

Appendix 11.2

Governance - e Organisational structure ARRs -section 14.1 p. 4-6 management and

Figure 1 structure

• Executive management ARRs -section 14.2 p. 5-6

e Related entities ARRs-section 14.3 NA

.. Government bodies ARRs -section 14.4 NA

" Public Sector Ethics Act 1994 Public Sector Ethics Act 1994 p.8

(section 23 and Schedule)

ARRs -section 14.5

Governance - • Risk management ARRs -section 15.1 p. 12 risk management t-------------------1-------------+-----and accountability

Governance -human resources

Open Data

Financial statements

• External scrutiny

" Audit committee

• Internal audit

• Public Sector Renewal

• Information systems and recordkeeping

• Workforce planning, attraction and retention, and performance

• Early retirement, redundancy and retrenchment

• Open Data

• Certification of financial statements

• Independent Auditors Report

• Remuneration disclosures

FAA Financial Accountability Act 2009

FPMS Financial and Performance Management Standard 2009

ARRs -section 15.2

ARRs -section 15.3

ARRs- section 15.4

ARRs -section 15.5

ARRs- section 15.6

ARRs- section 16.1

Directive No.11/12 Early Retirement, Redundancy and Retrenchment

ARRs- section 16.2

p. 12

p. 13

p. 13

NA

p. 13

p. 13

p. 13

ARRs -section 17 p. 13

FAA- section 62 Appendix 11.2

FPMS- sections 42, 43 and 50

ARRs -section 18.1

FAA- section 62

FPMS - section 50

ARRs -section 18.2

Financial Reporting Requirements for Queensland Government Agencies

ARRs -section 18.3

Appendix 11.2

Appendix 11.2

ARRs Annual report requirements for Queensland Government agencies

legal Practitioners Admissions Board Appendix 11 .2

Statement of Profit or loss and Other Comprehensive Income For The Year Ended 30 June 2014

Revenue

Admission revenue

Other income Total revenue

Expenses

Administration fee

Other expenses

Total expenses

Operating surplus

Other comprehensive income

Total comprehensive income for the year

The accompanying notes form part of these statements.

- 1 -

2 3

4

5

490,152 54,855

545,007

363,932 9,000

372,932

172,075

172,075

498,922 43,386

542,308

346,078 9,000

355,078

187,230

187,230

(J'\0 ::;tements

Legal Practitioners Admissions Board

Statement of Financial Position · As At 30 June 2014

Current assets Cash and cash equivalents Receivables Total current assets

Total assets

Current liabilities

Total current liabilities

T otalliabilities

Net assets

Equity Accumulated surplus

Total


-2-

S(a) 6

7

1,029,085 625

1,029,710

38,485 38,485

38,485

991,225

991,225

991,225

867,210 1,787

868,997

868,997

49,847 49,847

49,847

819,150

819,150

819,150

·,


Statement of Changes in Equity For the Year Ended 30 June 2014

Accumulated surplus Balance at 1 July Total income for the Balance at 30 June


- 3-

819,150 172,075 991,225

~:- --~

, certified ~~:. ' s) ---------·----


Statement of Cash Flows For The Year Ended 30 June 2014

Cash flows from operating activities Contributions by practitioners and other receipts Administration expenses and other payments Interest

Net increase in cash and cash equivalents held

Cash and cash equivalents at the beginning of the financial year

Cash and cash equivalents at the end of the financial year


-4-

522,811 (384,293)

23,357 161,875

161

867,210

519,435 (407,915)

732,726

867

-----oAQ _ c.c,u'!sd statemer ,_ -.____ •.. -··


Notes to and forming part of the Financial Statements For The Year Ended 30 June 2014

NOTES

Objectives and principal activities

The Legal Practitioners Admissions Board ('the Board') operates pursuant to s659 of the Legal Profession Act 2007 ('the Act'). The Board has been established for the purpose of performing its statutory functions and obligations under the Act and the Admission Rules. Its primary role is to assist the Supreme Court of Queensland by making a recommendation about each application for admission. The major source of income for the Board is Admission Application fees as prescribed under the Legal Profession Regulation 2007.

1 Summary of significant accounting policies

(a) Statement of Compliance

The Board has prepared these financial statements in compliance with section 43 of the Financial and Performance Management Standard 2009.

These financial statements are general purpose financial statements and have been prepared on an accruals basis in accordance with Australian Accounting Standards and interpretations. In addition, the financial statements comply with the Queensland Treasury and Trade's Minimum Reporting Requirements for the year ending 30 June 2014 and other authoritative pronouncements.

With respect to compliance with Australian Accounting Standards and Interpretations, the Board has applied those requirements applicable to not-for-profit entities, as the Board is a not-for-profit body. Except where stated, the historical cost convention is used.

(b) Taxation

The Board is exempt from income tax by virtue of Section 50-25 of the Income Tax Assessment Act 1997 with the exception of Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST).

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Tax Office (ATO). In these circumstances, the GST is recognised as part of the cost of acquisition of the asset or as part of the expense.

The net amount of GST recoverable from, or payable to, the ATO is included as a current asset or liability in the Statement of Financial Position.

Cash flows are included in the Statement of Cash Flows on a gross basis. The GST components of cash flows arising from investing activities and financing activities which are recoverable from, or payable to, the ATO are classified as operating cash flows.

(c) Revenue

Revenues are recognised at fair value of the consideration received net of any amount of GST payable to the ATO. Fees controlled by the Board are recognised when payment is received. Interest revenue is recognised as it accrues, taking into account the effective yield on the financial asset and is also recognised net of bank charges.

- 5-



1 Summary of significant accounting policies (continued)

(d) Grants and contributions

Grants, donations and gifts that are non-reciprocal in nature are recognised as revenue in the year in which the Board obtains control over them. Where grants are received that are reciprocal in nature, revenue is accrued over the term of the funding arrangement.

(e) Cash and cash equivalents

For the purposes of the Statement of Financial Position and Statement of Cash Flows, cash assets include all cash and cheques receipted but not banked at 30 June as well as deposits at call with financial institutions. The Cash Deposit Account is an interest bearing account which is readily convertible to cash on hand at the Board's option and is subject to a low risk of changes in value. These investments are brought to account at fair value as indicated in Note 8(a).

(f) Receivables

All receivables have been recognised on an accrual basis and are carried at actual amounts and the collectability of trade debtors is assessed at reporting date with provision being made for impairment where such evidence exist.

(g) Payables

Trade creditors are recognised on receipt of the goods or services and are carried at actual amounts, gross of applicable trade and other discounts. Amounts are unsecured and are generally settled on 30 day terms.

(h) Financiallnstruments

Recognition Financial assets and financial liabilities are recognised in the Statement of Financial Position when the Board becomes party to the contractual provisions of the financial instrument.

Classification Financial instruments are classified and measured as follows:

- Cash and cash equivalents - held at fair value through profit or loss - Receivables - held at amortised cost - Payables - held at amortised cost

(i) Employee benefits

The Board has no employees and as such there are no employee entitlements outstanding.

All employees are employed by the Queensland Law Society Incorporated and salary costs are reimbursed based on actual expenditure.

0) Judgements & assumptions

The entity has made no judgements or assessments which may cause material adjustments to the carrying amounts of assets and liabilities within the next reporting period.

- 6-

~---- ..

Q/\0 :rtified staLe: ; )

legal Practitioners Admissions Board



(k) Fair value measurement

Fair value is the price that would be received to sell an asset or paid to transfer a liability in orderly transaction between market participants at the measurement date under current market conditions (i.e. an exit price) regardless of whether that price is directly derived from observable inputs or estimated using another valuation technique.

Observable inputs are publicly available data that are relevant to the characteristics of the assets/liabilities being valued.

Unobservable inputs are data, assumptions and judgements that are not available publicly, but are relevant to the characteristics of the assets/liabilities being valued. Significant unobservable inputs used by the Board include, but are not limited to, subjective adjustments made to observable data to take account of the characteristics of the Board's assets/liabilities. Unobservable inputs are used to the extent that sufficient relevant and reliable observable inputs are not available for similar assets/liabilities.

A fair value measurement of a non-financial asset takes into account a market participant's ability to generate economic benefits by using the asset in its highest and best use.

All assets and liabilities of the Board for which fair value is measured or disclosed in the financial statements are categorised within the following fair value hierarchy, based on the data and assumptions used in the most recent specific appraisals:

• level 1 - represents fair value measurements that reflect unadjusted quoted market prices in active markets for identical assets and liabilities;

• level 2 - represents fair value measurements that are substantially derived from inputs (other than quoted prices included within level1) that are observable, either directly or indirectly; and

• level 3 - represents fair value measurements that are substantially derived from unobservable inputs.

None of the Board's valuations of assets or liabilities are eligible for categorisation into level1 of the fair value hierarchy. As 2013-14 is the first year of application of MSB 13 by the Board, there were no transfers of assets between fair value hierarchy levels during the period.

---~------ -'-,

:'crtified staten', .l -------- . ~. - 7-




(I) New and revised AASBs affecting amounts reported and/or disclosures in the financial statements

The Board did not voluntarily change any of its accounting policies during 2013-14. Australian Accounting Standard changes applicable for the first time for 2013-14 have had minimal effect on the Board's financial statements, as explained below.

AASB 13 Fair Value Measurement became effective from reporting periods beginning on or after 1 January 2013. AASB 13 sets out a new definition of 'fair value' as well as new principles to be applied when determining the fair value of assets and liabilities. The new requirements apply to all of the Board's assets and liabilities (excluding leases) that are measured and/or disclosed at fair value or another measurement based on fair value. The impacts of AASB 13 relate to the fair value measurement methodologies used and financial statement disclosures made in respect of such assets and liabilities.

AASB 13 has required an increased amount of information to be disclosed in relation to fair value measurements for both assets and liabilities. For those fair value measurements of assets or liabilities that substantially are based on data that is not 'observable' (i.e. accessible outside the Board), the amount of information disclosed has significantly increased. The Board has assessed the impact of AASB 13. As the Board has no property, plant and equipment. It has concluded that this standard has no significant impact on the financial statements.

A revised version of AASB 119 Employee Benefits became effective from reporting periods beginning on or after 1 January 2013.

The Board has assessed the impact of AASB 119. As the Board has no employees it has concluded that this standard has no impact on the financial statements.

AASB 1 053 Application of Tiers of Australian Accounting Standards became effective for reporting periods beginning on or after 1 July 2013. AASB 1053 establishes a differential reporting framework for those entities that prepare general purpose financial statements, consisting of two tiers of reporting requirements - Australian Accounting Standards (commonly referred to as "tier 1"), and Australian Accounting Standards- Reduced Disclosure Requirements (commonly referred to as "tier 2"). Tier 1 requirements comprise the full range of AASB recognition, measurement, presentation and disclosure requirements that are currently applicable to reporting entities in Australia. The only difference between the tier 1 and tier 2 requirements is that tier 2 requires fewer disclosures than tier 1. The Board has adopted Tier 1 reporting requirements. Therefore, the release of AASB 1053 and associated amending standards has had no impact on the Board.

The Board is not permitted to early adopt a new or amended accounting standard ahead of the specified commencement date unless approval is obtained from Queensland Treasury and Trade. Consequently, the Board has not applied any Australian accounting standards and interpretations that have been issued but are not yet effective. The Board applies standards and interpretations in accordance with their respective commencement dates.

-8-


Notes to and forming part of the Financial Statements For The Year Ended 30 June .2014


(I) New and revised AASBs affecting amounts reported and/or disclosures in the financial statements (continued)

Standards in issue not yet adopted

At the date of authorisation of the financial report the expected impacts of new or amended Australian Accounting Standards with future commencement dates are as set out below.

AASB 1055 Budgetary Reporting applies from reporting periods beginning on or after 1 July 2014. This Standard specifies the nature of budgetary disclosures and the circumstances in which they are to be included the general purpose financial statements of not-for-profit entities within the General Government Sector. As the Board does not fall within the General Government Sector, it is exempt from applying this standard.

The following new and revised standards apply as from reporting periods beginning on or after 1 January 2014-

• AASB 10 Consolidated Financial Statements;

• AASB 11 Joint Arrangements;

• AASB 12 Disclosure of Interests in Other Entities;

• AASB 127 (revised) Separate Financial Statements;

• AASB 128 (revised) Investments in Associates and Joint Ventures; and

• MSB 2011 -7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards [AASB 1, 2, 3, 5, 7, 9, 2009-11, 101, 107, 112, 118, 121, 124, 132, 133, 136, 138, 139,1023 & 1038 and Interpretations 5, 9, 16 & 17].

• AASB 2013-8 Amendments to Australian Accounting Standards- Australian Implementation Guidance for Not-for- Profit Entities - Control and Structured Entities.

AASB 10 redefines and clarifies the concept of control of another entity, and is the basis for determining which entities should be consolidated into an entity's financial statements. MSB 2013-8 applies the various principles in AASB 10 for determining whether a not-for-profit entity controls another entity. On the basis of those accounting standards, the Board has reviewed the nature of its relationship with other entities that the Board is connected with, including entities that are not currently consolidated, to determine the impact of MSB 2013-8. The Board's conclusion is based on existing circumstances; it will not have any control over any additional entities other than those already disclosed in the Financial Statements.

AASB 11 deals with the concept of joint control and sets out new principles for determining the type of joint arrangement that exists, which in turn dictates the accounting treatment. The new categories of joint arrangements under MSB 11 are more aligned to the actual rights and obligations of the parties to the arrangement. The Board has assessed its arrangements with other entities to determine whether a joint arrangement exists in terms of AASB 11. Based on present arrangements, no joint arrangements exist. However, if a joint arrangement does arise in future, the Board will need to follow the relevant accounting treatment specified in either AASB 11 or the revised AASB 128, depending on the nature of the joint arrangement.

- 9-




(I) New and revised AASBs affecting amounts reported and/or disclosures in the financial statements (continued)

AASB 9 Financial Instruments and AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010)[AASB 1, 3, 4, 5, 7, 101, 102, 108,112, 118,120,121,127,128,131,132,136,137,139, 1023& 1038and lnterpretations2,5, 10, 12, 19 & 127] will become effective for reporting periods beginning on or after 1 January 2017.

The main impacts of these standards on the Board are that they will change the requirements for the classification, measurement and disclosures associated with the Board's financial assets. Under the new requirements, financial assets will be more simply classified according to whether they are measured at amortised cost or fair value. Pursuant to AASB 9, financial assets can only be measured at amortised cost if two conditions are met. One of these conditions is that the asset must be held within a business model whose objective is to hold assets in order to collect contractual cash flows. The other condition is that the contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

The Board has commenced reviewing the measurement of its financial assets against the new AASB 9 classification and measurement requirements. However, as the classification of financial assets at the date of initial application of AASB 9 will depend on the facts and circumstances existing at that date, the Board's conclusions will not be confirmed until closer to that time. At this stage, and assuming no change in the types of transactions the Board enters into, it is not expected that any of the Board's financial assets will meet the criteria in AASB 9 to be measured at amortised cost. Therefore, as from the 2017-18 financial statements, all of the Board's financial assets are expected to be required to be measured at fair value, and classified accordingly (instead of the measurement classifications presently used in Notes 1 (h)). The same classification will be used for net gains/losses recognised in the Statement of Profit or Loss and Other Comprehensive Income in respect of those financial assets. In the case of the Board's current receivables, as they are short-term in nature, the carrying amount is expected to be a reasonable approximation of fair value.

All other Australian accounting standards and interpretations with future commencement dates are either not applicable to the Board's activities, or have no material impact on the Board.

- 10-



2 Admission revenue

Admission application fee Admission application fee - mutual recognition Bar board exam fee

469,707 20,353

92 490,152

480,775 18,102

45 498,922

3 Otherrevenues

Registration of traineeship Approval of overseas academic & practical legal training Interest income Sundry Income

1,497 14,678 22,195 16,485 54,855

2,338 18,175 22,873

43,386

4 Administration fee

5

This administration fee paid to the Queensland Law Society Incorporated represents expenses paid on behalf of the Board plus an administration fee levy imposed by the Queensland Law Society Incorporated. Expenses of the Board comprise the following items.

Employee expenses 229,946 210,230 Professional fees 74,416 79,892 Queensland Law Society - levy 20,278 18,568 Queensland Law Society - rent 13,200 13,200 Insurance 4,655 4,435 Other expenses 21 19,753

363,932 346,078

Other expenses

Total audit fees paid and payable to the Queensland Audit Office to perform an audit of the Board's transactions for 2013-14 are estimated to be $9,000 (2013: $9,000). There are no non-audit services included in this amount.

- 11 -



6 Receivables

7 Payables

Queensland Law Society Inc & other Audit fee

8 Notes to the Statement of Cash Flows

(a) Reconciliation of cash

29,485 9,000

38,485

40,847 9,000

49,847

For the purposes of the statement of cash flows, cash includes cash on hand, in banks and investments on money market instruments, net of outstanding bank overdrafts. Cash at the end of the financial year as shown in the statement of cash flows is reconciled to the related items in the statement of financial position as follows:

Cash assets Cash account

(b) Financing facilities

90,013 440,398 426,812 867,210

The Board has no external non-cash financing or any standby credit facilities or any other loan facilities.

(c) Reconciliation of net cash provided by operating activities to the operating surplus/( deficit) for the year

Operating surplus

Changes in assets and liabilities: (increase )/decrease in receivables

- 12-

172,075

1,162

161,875

ry,u ce1iified st2L ; ,ents

187,230

92 (52, 134,484



9 Contingent liabilities

There were no known contingent liabilities at 30 June 2014.

10 Financial risk

The Board activities expose it to a variety of financial risks: market risk (price risk and interest rate risk), credit risk and liquidity risk.

(a) Currency risk

The Board is not exposed to any foreign currency risk.

(b) Price and interest rate risk

Funds are invested in reputable Australian banks. Investments included fixed term deposits which are not subject to interest rate or price risk.

(c) Credit risk

There is no significant credit risk with respect to the collectability of fees as the fee is compulsory. All fees are paid up front prior to admission.

Credit risk arising on funds placed on term deposit is managed by ensuring funds are only placed with reputable institutions.

Financial assets that are past due and/or impaired

No financial assets are past due or impaired.

(d) Liquidity risk

In the management of liquidity risks, the Board monitors and maintains a level of cash and cash equivalents deemed adequate by management to finance the Board's operations and mitigate the effects of fluctuations in cash flows. The Board also constantly reviews its investment to ensure that there are sufficient cash and liquid deposits to meet its estimated outflows.

As at balance sheet date, the Board's financial liabilities are all current

(e) Interest Rate Sensitivity

The Board does not hold any financial instruments subject to interest rate variability.

(f) Fair value

The carrying amount of cash and cash equivalents, receivables and payables approximate their fair value and are not disclosed separately.

QAO - 13- certified statements

Declaration of Legal Practitioners Admissions Board

These general purpose financial statements have been prepared pursuant to section 62( 1) of the Financial Accountability Act 2009 (the Act), section 43 of the Financial and Performance Management Standard 2009 and other prescribed requirements. In accordance with Section 62(1 )(b) of the Act we certify that in our opinion:

a. the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects;

b. the financial statements have been drawn up so as to present a true and fair view, in accordance with prescribed accounting standards, of the transactions of the Legal Practitioners Admissions Board financial year ended 30 June 2014 and of the financial position of the Board as at the end that year; and

c. these assertions are based on an appropriate system of internal controls and risk management processes being effective, in all material respects, with respect to financial reporting throughout the reporting period.

Chairperson

Greg Moroney

- 14-

De Chairperson

James Bell QC

Q,L\0 certified statements

INDEPENDENT AUDITOR'S REPORT

To the Board of Legal Practitioners Admission Board

Report on the Financial Report

I have audited the accompanying financial report of Legal Practitioners Admission Board, which comprises the statement of financial position as at 30 June 2014, the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and certificates given by the Chairperson and the Deputy Chairperson.

The Board's Responsibility for the Financial Report

The Board is responsible for the preparation of the financial report that gives a true and fair view in accordance with prescribed accounting requirements identified in the Financial Accountability Act 2009 and the Financial and Performance Management Standard 2009, including compliance with Australian Accounting Standards. The Board's responsibility also includes such internal control as the Board determines is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

My responsibility is to express an opinion on the financial report based on the audit. The audit was conducted in accordance with the Auditor-General of Queensland Auditing Standards, which incorporate the Australian Auditing Standards. Those standards require compliance with relevant ethical requirements relating to audit engagements and that the audit is planned and performed to obtain reasonable assurance about whether the financial report is free from mat~rial misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial report that gives a true and fair view in order to design audit procedures that are appropriate in th.e circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control, other than in expressing an opinion on compliance with prescribed requirements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board, as well as evaluating the overall presentation of the financial report including any mandatory financial reporting requirements approved by the Treasurer for application in Queensland.

I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my audit opinion.

Independence

The Auditor-General Act 2009 promotes the independence of the Auditor-General and all authorised auditors. The Auditor-General is the auditor of all Queensland public sector entities and can be removed only by Parliament.

The Auditor-General may conduct an audit in any way considered appropriate and is not subject to direction by any person about the way in which audit powers are to be exercised. The Auditor-General has for the purposes of conducting an audit, access to all documents and property and can report to Parliament matters which in the Auditor-General's opinion are significant.

Opinion

In accordance with s.40 of the Auditor-General Act 2009:

(a) I have received all the information and explanations which I have required

(b) in my opinion:

(i) the prescribed requirements in relation to the establishment and keeping of accounts have been complied with in all material respects

(ii) the financial report presents a true and fair view, in accordance with the prescribed accounting standards, of the transactions of Legal Practitioners Admission Board for the financial year 1 July 2013 to 30 June 2014 and of the financial position as at the end of that year.

Other Matters - Electronic Presentation of the Audited Financial Report

Those viewing an electronic presentation of these financial statements should note that audit does not provide assurance on the integrity of the information presented electronically and does not provide an opinion on any information which may be hyperlinked to or from the financial statements. If users of the financial statements are concerned with the inherent risks arising from electronic presentation of information, they are advised to refer to the printed copy of the audited financial statements to confirm the accuracy of this electronically presented information.

R W HODSON CPA as Delegate of the Auditor-General of Queensland

Queensland Audit Office Brisbane

BRISBANE

DLP

Abs Cond Bar 10yr Assoo NC ST other COLO Bond OUT

y 3 32 7 22

g

pt ... 1 35 12 67

t 67 11 18

,, ·····

•c 3 135 10 58

1

b 2 29 10 69

!rch 13 18 15 12

lril 3 1 23 4 18

'Y

ne 2 15 11 14

·tal 21 7 354 80 278

Grit ANU 10yr Assoc NC ST

1 23

4 12

1 21 1

3 39

1 6 2

6 1

9 1

1 3

11 119 5

CAIRNS

Bar Other COLO

1 ...

1 1

3

1

1

2 1

2 1

2

10 6

1 JULY 2013 TO 30 JUNE 2014 LEGAL PRACTITIONERS

DLP

Bond OUT Grit 10vr Assoo NC

1

1 4

1

2 5

ROCKHAMPTON TOWNSVILLE

DLP

ST Bar Other COLO Bond QUT Grit 10yr Assoc NC ST Bar Other COLO

1 1 1 ...

1 1

2 4

1 3 , .......... ... ....

1 1 .... ~ ······. J.

1 1 1 1

1 1 2

1 1

5

1

2 3 3 2 2 8 17

DLP

Bond OUT Grit Total TIMRA

89 1

...... I 5 2

136 ...

126 2

2 8 3

257 .....

0

1 3 135 2

2 71 1

61

8 1

49

1 7 943 12

Grand Total

MRA

13

1

1

1

1

2

2

21

Total

14

3

0

3

3

1

1

2

1

2

3

0

33

976

)> "0 "0 CD :J c.. x· ...... ...... . c.u

Appendix 11.4

Brief summary- Admissions Information Kit Survey and Findings

In conducting the Survey in relation to the Board's Admission Information Kits, the Board distributed survey questionnaires to approximately 405 applicants. All applicants who received the survey were requested to complete the survey and return it to the Board. Of the applicants surveyed, only 34 returned the completed.

The findings of the Admission Information Kit Survey are as follows:

Q. Survey question Responses Responses and Feedback

1. Are any aspects of the 29 of the 34 applicants who 5 applicants indicated that the information relating to the originating application was unclear and ambiguous as to when documents are to be filed and served, whether an address for service is required and if additional affidavits are required to support an application for admission

information relating to responded considered the completing the Originating information given to be clear Application unclear or ambiguous?

2. On the second page of the 24 of the 34 applicants who Originating Application, space responded considered the

1 0 applicants requested additional information be provided in relation to the affidavits being filed and served after the originating application, and when additional affidavits can or should be relied upon

is allowed for applicants to information given to be clear refer to affidavits (affidavit of compliance and any other affidavit/s) upon which they intend to rely. Is this section of the Originating Application clear or should additional information about this be incorporated into the Information Kit?

3. Are any aspects of the 30 of the 34 applicants who 4 applicants requested the provision information relating to the responded answered in the negative of additional information including

4.

form 9 unclear or ambiguous? the contact details of the Courier Mail and Incorporated Council of Law Reporting, and additional information as to the details applicants are to give for identification purposes

Section 39 of the Acts 20 of the 34 applicants who Interpretation Act 1954 ('AlA') responded answered in the negative relates to reckoning of time and calculating periods for

1 0 applicants requested information as to how public holidays affected relevant timeframes, actual details of the relevant deadline dates, and

5.

6.

7.

8.

performing tasks. Should information in relation to this provision be incorporated into the Information Kit?

Is the Information Kit unclear 26 of the 34 applicants who or ambiguous in respect of responded answered in the negative the information required regarding an applicant's current and former relevant employment status?

Are any aspects of the 30 of the 34 applicants who information relating to responded answered in the negative completing the Form 7 unclear or ambiguous?

Is the information contained 32 of the 34 applicants who within the Form 7 regarding responded answered in the negative what an applicant must provide where their Law Degree or Juris Doctor has been completed in an interstate jurisdiction unclear or ambiguous?

Should the Information kit 18 of the 34 applicants who indicate that details provided responded answered in the negative within Form 7 in respect of explaining that the information given suitability matters, should be was self-explanatory mirrored in an applicant's affidavit of compliance?

inclusion of a specific reference to section 39 of the AlA

8 applicants requested information clarifying the meaning of 'relevant employment status' and if this required details of all previous roles including non-legal roles, and as to the details required if an applicant was unemployed

4 applicants indicated the information as to the requirements for foreign lawyers was unclear, for example, where a foreign applicant has only completed part of a PL T program

2 applicants responded in the positive but did not provide any additional information

16 applicants indicated that this requirement should be detailed in the Admission Information kit

9. Are any aspects of the All applicants who responded answered in the negative

10.

information relating to completing the Form 8 unclear or ambiguous?

In the Information Kit, is there 20 of the 34 applicants who any other information relating responded answered in the negative to affidavits of compliance that an applicant would find

2

14 applicants suggested that a 'template' affidavit of compliance and/or that a link to the UCPR Form 47 would be helpful

11.

12.

useful?

Did you find the Information Kit helpful in assisting with your admission application?

List aspects of the admission process that you found most difficult?

32 of the 34 applicants who responded indicated that they found the Admission Information Kit helpful

8 of the 34 applicants who responded indicated that the admission process was NOT difficult

2 applicants stated that the kit was not helpful but no further comments were provided

All other respondents said they thought the process was difficult for reasons such as meeting time frames, incurring the cost of advertising, Board fees, and fees for obtaining documents relating to suitability matters, drafting the required affidavit, residing outside Brisbane, obtaining documents relating to suitability matters, and finding a legal practitioner to make their application

13. Are there any 16 of the 34 applicants who responded offered one or more recommendation recommendations you can as follows: make to improve the admission process and/or • provide examples of those who could make the application; information kit? • extend the times for the Board's document collection times;

• keep the Admission Information kits current in respect of fees; • improve the format of the kits (include the QLS logo, change the font,

add a border (or style), and delete repeated steps; and • provide additional information regarding disclosure of suitability matters

3

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Leg a[ Practitioners .Jldmissions CBoard€¦ · the survey findings were completed in mid-July...

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