Auditing an SMSF
Your role and responsibilities as an SMSF auditor, and guidance on conducting audits.
What SMSF auditors need to know about SAN misuse and how to report it.
SMSF auditor reporting requirements for both the ATO and the SMSF trustee.
SMSF auditors must conduct a financial audit of an SMSF's financial reports and express an opinion in Part A of the IAR.
SMSF auditor requirements for conducting Part B: Compliance audit and our minimum expectations of audit checks.
Approved SMSF auditor obligations for verifying SMSF asset valuations, including modifying an IAR and lodging an ACR.
When to report contraventions of the SuperStream rollover rules and what audit evidence is required.
Required compliance evidence when an SMSF member has made a downsizer contribution during the income year.
SMSF audit documentation and supporting evidence SMSF auditors must provide to comply with auditing standards.
Specific SMSF auditor requirements when auditing an SMSF that is winding up.
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