Help and resources

We offer a number of tools and resources to help self-managed super fund (SMSF) auditors in your role.

Find out about:

• SMSF auditor resources
• Professional-to-professional support
• Other support and guidance services
• Approved SMSF auditor checklist – what we look for when auditing the auditor

SMSF auditor resources

The following products and tools are designed for trustees, but can also help auditors:

• SMSF news – provides news updates, case studies, and Q&As. Read articles and subscribe at ato.gov.au/smsfnews
• SMSF videos – these short educational videos explain the basics about a range of SMSF topics. Watch at ato.gov.au/smsfvideos
• ATO app – our app has specific SMSF resources, including checklists and key rates and dates. Download at ato.gov.au/app
• ato.gov.au – our SMSF web content provides useful information for all stages of the SMSF lifecycle. View at ato.gov.au/smsf.

Professional-to-professional support

The SMSF auditors' professional-to-professional support service (which we refer to as the Super P2P service) provides technical assistance to SMSF auditors.

What you can expect

You can request general advice on the Superannuation Industry (Supervision) Act 1993 (SISA) and Superannuation Industry (Supervision) Regulations 1994 (SISR) requirements or SMSF administrative issues. Our service provides you with direct access to senior technical officers who will provide a timely response to your query.

You can expect to receive a phone call from a subject matter expert within two working days to:

• discuss your query
• provide general advice
• negotiate a response date, where required.

After our phone call, we will confirm our response in an email. We endeavour to provide an ATO view on the matter as soon as possible. However, response times may vary depending on the nature of your query.

If the issue you raise is particularly complex or very specific, we may ask you to complete a Request for self-managed superannuation fund specific advice (NAT 72441) in place of your request for Super P2P guidance.

What we expect

To ensure that the service remains focused on providing timely support to SMSF auditors, we have established the following principles for participants:

• You will only raise queries in relation to your SMSF audits.
• Before lodging a request, you will conduct research using other existing support and guidance products, such as the reference facility in eSAT.
• If you require a tailored response, you will use the existing Request for self-managed superannuation fund specific advice (NAT 72441) process.

Accessing the service

SMSF auditors can access this service by completing the Request for approved SMSF auditors' professional-to-professional technical guidance (JS 30778, PDF 995KB)This link will download a file form.

Submit your completed form to us by email to Super P2P enquiries.

We may contact you to request additional information if we need more information.

Other support and guidance services

• Our phone support service is available on 13 10 20 for straightforward or simple queries.
• For specific advice, use our Request for self-managed superannuation fund specific advice (NAT 72441).
• eSAT is a free downloadable application designed to help auditors fulfil their obligations and lodge auditor contravention reports (ACRs) if required.
• We also provide a range of technical guidance products for SISA regulatory issues, including:        
  • SMSF rulings and determinations
  • ATO interpretative decisions
  • Law administration practice statements.