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  • Professional requirements

    To complete the IAR, SMSF auditors should ensure that they are meeting the professional requirements of approved SMSF auditors which are detailed in our related content.

    See also:

    SMSF independent auditor's report

    You must give the SMSF trustees a report on the operation of the SMSF, in the approved form. This is called the Self-managed superannuation fund independent auditor’s report (NAT 11466).

    The reports can only be used for SMSFs and former SMSFs.

    Next step:

    Last modified: 02 Aug 2021QC 17604