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  • Table 8: Audits performed by SMSF auditors

    These tables show the proportion of SMSF auditors to the size of their client base, and the proportion of total audits performed by SMSF auditor client base, for the years ended 30 June 2011 to 30 June 2015.

    These figures are estimates based on SMSF annual return form data.

    Proportion of SMSF auditors by number of fund audits per by financial year

    Client base

    2011

    2012

    2013

    2014

    2015

    <5 funds

    36.5%

    32.5%

    16.5%

    14.8%

    14.1%

    5–50 funds

    44.5%

    47.8%

    51.3%

    51.0%

    53.0%

    51–250 funds

    16.7%

    17.3%

    27.8%

    29.2%

    27.9%

    >250 funds

    2.3%

    2.4%

    3.6%

    5.0%

    4.9%

    Total

    100%

    100%

    100%

    100%

    100%

    The year columns refer to the year being audited, not the year the audit took place.

    Proportion of total audits by SMSF auditor client base by financial year

    Client base

    2011

    2012

    2013

    2014

    2015

    <5 funds

    1.7%

    1.4%

    0.5%

    0.4%

    0.4%

    5–50 funds

    22.7%

    24.3%

    17.8%

    16.6%

    17.2%

    51–250 funds

    41.4%

    40.2%

    41.1%

    39.8%

    38.4%

    >250 funds

    34.2%

    34.2%

    40.6%

    43.2%

    44.0%

    Total

    100%

    100%

    100%

    100%

    100%

    The year columns refer to the year being audited, not the year the audit took place.

      Last modified: 20 Dec 2016QC 50779