Table 8: Audits performed by SMSF auditors

This table shows the proportion of SMSF auditors to the number of audits they performed for the years ended 30 June 2010 to 30 June 2014.

These figures are estimates based on SMSF annual return form data.

Audits by SMSF auditors, by financial year

Number of audits	2010	2011	2012	2013	2014
<5 funds	36.9%	35.7%	32.6%	17.2%	15.7%
5–50 funds	45.1%	45.4%	48.3%	54.4%	54.6%
51–250 funds	16.0%	16.8%	16.9%	24.8%	25.7%
>250 funds	2.1%	2.2%	2.3%	3.6%	4.0%
Total	100%	100%	100%	100%	100%

The year columns refer to the year being audited, not the year the audit took place.