Auditor responsibilities

The trustees must appoint you as their SMSF auditor no later than 45 days before the annual return is due to be lodged.

They must provide you with all relevant documentation to conduct and finalise the audit. If you need more information, request it in writing. They must provide it within 14 days of your request.

As an SMSF auditor, it's your role to:

• carry out the annual financial and compliance audit of an SMSF's operations
• provide the Self-managed superannuation fund independent auditor’s report (NAT 11466) to trustees within 28 days of receiving all documentation.

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