Auditing an SMSF

As an SMSF auditor, it's your role to carry out the annual financial and compliance audit of an SMSF's operations.

The trustees must appoint you as their SMSF auditor no later than 45 days before the annual return is due to be lodged and provide you with all relevant documentation to conduct and finalise the audit. If you request more information from the trustees, they must provide it to you within 14 days of your written request.

You're required to complete the audit and provide the Independent auditor’s report (IAR) to the trustees within 28 days of receiving all relevant documentation.

A financial and compliance audit must be completed before a fund's SMSF annual return can be lodged.

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Last modified: 16 Jun 2015QC 45565