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  • Key features of eSAT

    There are four key features of the eSAT.

    Compliance audit support

    The compliance audit support (CAS) feature provides a series of interview style questions for each topic to help you identify contraventions. You can choose to follow different guidance levels, depending on the support you need. CAS records your responses and outcomes to questions. And you can review and change these if required.

    CAS is available for the financial years from 2008 onward. It is grouped into six topics:

    • fund structure
    • administration
    • contributions
    • investments
    • benefit payments
    • sole purpose.

    Reference facility

    Information in the reference facility helps you understand and apply the super laws and includes:

    • case studies, including guidance for correcting breaches
    • discussion topics
    • audit tips
    • legislation and references
    • our approach to rectification and enforcement
    • how to work out if you must report to us.

    Electronic lodgment

    You can lodge your ACR electronically using eSAT.

    If there are no reportable contraventions, you may also use the Audit complete advice to tell us that you have completed a fund audit.

    Other features

    You can also:

    • add notes and save your work in progress
    • use the training version to familiarise yourself with eSAT
    • use eSAT on a stand-alone PC or in a networked environment
    • password protect your work, if needed.

    eSAT doesn't replace your work program; it complements and supports your decision-making process for the compliance audit.

    Last modified: 01 Feb 2021QC 21192