Completing the auditor/actuary contravention report

Section F: Financial position

Question 18

While performing your duties, did you form the opinion that the SMSF's financial position is, or may become, unsatisfactory?

Place X in the applicable box.

If you answer 'Yes', explain why you formed that opinion.

Where possible, clarify if the unsatisfactory position is due to a regulatory breach or other circumstances.

If the unsatisfactory position is due to breaches of the sections and regulations listed in table 1, you need to assess if these should be reported at section E: Contraventions.

Sections within How do you complete the report?

• Section A: Report information
• Section B: Fund information
• Section C: Audit firm information
• Section D: Auditor information
• Section E: Contraventions
• Section F: Financial position
• Section G: Other regulatory information
• Section H: Auditor/actuary declaration