Show download pdf controls
  • Completing the Auditor/actuary contravention report

    Work out how to complete an Auditor/actuary contravention report (NAT 11239). Includes reporting criteria and examples.

    Lodge your report electronically

    eSAT was decommissioned on 1 March 2022.

    To lodge your auditor contravention reports (ACRs) electronically, you now need to use Online services for business.

    Online services for business is a new and secure way of managing your tax and superannuation obligations which can be used on multiple devices.

    Online services for business has a number of features which can make it easier and quicker for you to lodge ACRs, including:

    • the ability to prepare and save multiple ACRs before lodging
    • pre-lodgment Australian business number (ABN) validation and name checks to ensure fund details match Super Fund Lookup information
    • the ability to add and store SMSF auditor details to populate when preparing ACRs and audit complete advices (ACAs)

    To lodge via Online services for business:

    • select the Lodgments menu, then Reports and forms
    • select Audit Contravention Report from the list of reports and forms
    • complete the required fields (You can print a draft copy of the ACR, by selecting the Print friendly version button before submitting)
    • check the declaration and select Submit.

    When the form is submitted successfully, a receipt number will be displayed, and you can choose to print or save a copy of the submitted form.

    Note: You won't be able to access a copy of the form after leaving this page.

    You can also use Online services for business to lodge an ACA.

    For more information about lodging ACRs and ACAs in Online services for business see Approved SMSF auditors in Online services for business.

    Online services for business is the preferred channel for lodging ACRs and ACAs and for communicating with us via secure mail. Alternatively, you can order a paper version of the Auditor/actuary contravention report (NAT 11239) form. This form cannot be downloaded.

    Actuaries cannot lodge via Online services for business, however they can inform us of contraventions via the paper form ACR or in writing.

    Who should use these instructions?

    You should use these instructions if you:

    • are an approved SMSF auditor or actuary for an SMSF
    • have contraventions and other important matters to report on your ACR.

    Note: If there are no contraventions or other information to report, you can use Online services for business to lodge an ACA. You should not lodge an ACR if there are no contraventions or issues of concern to report.

    For a printed version of this information, you can use the print icon in the top right of this web page to print pages individually or print the entire guide.

    Before completing your report

    Before you complete and submit your ACR, make sure you understand all your responsibilities, including additional responsibilities outlined in the Addendum: Auditor contravention reporting instructions specific to the 2019–20, 2020–21 and 2021–22 financial years due to the impacts of COVID-19.

    The ACR is an approved form for the purposes of the Superannuation Industry (Supervision) Act 1993 (SISA). As a result, you must use the ACR to report contraventions of the SISA and the Superannuation Industry (Supervision) Regulations 1994 (SISR).

    Penalties may be imposed for giving false or misleading statements.

    Reporting contraventions

    As an approved SMSF auditor or actuary, you must apply reporting criteria to work out the contraventions of the SISA and SISR that need to be reported in the approved form. You may also report other important information using this form.

    Reporting contraventions resulting from events

    You must report contraventions and other matters resulting from an event. An 'event' is an action or inaction by the trustees that may lead, or has led, to one or more contraventions.

    When you prepare this report, describe the event and choose the relevant provisions from the list of reportable sections and regulations of the SISA and SISR that have been breached by the trustees. You can use the ACR to report contraventions for multiple events.

    When to report contraventions

    You must lodge a report within 28 days of completing the audit if, in the normal course of conducting the audit, you form the opinion that a contravention of the SISA or SISR may have occurred, may be occurring or may occur either:

    • during the financial year being audited
    • before or after the financial year being audited.

    The contravention must meet the reporting criteria.

    Reporting contraventions where an audit engagement is terminated

    Where you identify a contravention in the course of undertaking an audit, but the engagement is terminated before the audit is finalised, you still have an obligation to report a contravention to both the trustee and to us if it meets the reporting criteria.

    Reporting obligations exist from the time you are appointed by the SMSF trustees to undertake the annual audit of the fund’s operations. They do not cease because an audit engagement is terminated early. This applies provided your opinion is formed during, or in connection with, performing your audit functions and regardless of whether the engagement is terminated by the trustees or the auditor.

    When lodging the ACR you may also want to provide any additional concerns in Section G of the form. For example, if your services have been terminated because you identified a reportable contravention.

    Last modified: 25 Aug 2022QC 17603