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  • New SMSF auditor's report form

    A new version of the Self-managed superannuation fund (SMSF) independent auditor’s report has been published on our website.

    The new form is effective for reporting periods starting on or after 1 July 2016. It can also be used for audits completed for earlier periods, but you must ensure it complies with the auditing standards and legislation that applied to that period.

    It's important you become familiar with the new format as it incorporates changes to comply with current auditing and assurance standards published by the Auditing and Assurance Standards BoardExternal Link (AUASB).

    While the form may appear very different to previous SMSF Independent auditor’s report forms, the most significant changes are to the order of the paragraphs with some additions to the wording required under the standards. The SMSF auditor’s opinion now appears at the beginning of the report and the opinion headings align with those in the APRA auditor report form.

    No changes were made to the list of provisions under the Superannuation Industry (Supervision) Act 1993 and the Superannuation Industry (Supervision) Regulations 1994 specified in Part B: Compliance Report.

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      Last modified: 07 Jul 2017QC 52832