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  • Auditor reporting requirements to ATO

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    Contravention reporting

    You must advise us if, during an audit, you believe a reportable contravention of the SISA or the SISR has occurred, is occurring or may occur. You do this by lodging an Auditor/actuary contravention report (ACR) within 28 days of completing the audit.

    We will review the contravention and the other information we hold to determine what further action we will take.

    You must report contraventions resulting from an event. An event is an action or inaction by the trustees that may lead, or has led, to one or more contraventions.

    Not all contraventions need to be reported. You must apply the reporting criteria provided in Completing the Auditor/actuary contravention report to work out the contraventions you must report.

    If you discover a matter that does not have to be reported but you believe the information will help us with our regulatory role, you can provide this information in the 'other regulatory information' section of the ACR.

    Lodging an ACR

    You can lodge your ACRs through Online services for business.

    Alternatively, you can order a paper form Auditor/actuary contravention report (NAT 11239).

    Cancelling an ACR

    When you have made a genuine error on a lodged ACR you can request a cancellation of the ACR. Genuine errors include lodging under the wrong fund ABN or providing incorrect information about the contravention.

    If the matter has been reported correctly but you have received new information you should lodge a revised ACR. See, How to complete the report for more information.

    We can only accept a cancellation request from the approved SMSF auditor who lodged the ACR. To request a cancellation of a lodged ACR you will need to provide the following information to us in writing:

    • self-managed super fund's ABN
    • date the ACR was lodged and year of audit
    • reasons the ACR needs to be cancelled.

    You can use the secure mail messaging service in Online services for business to request a cancellation by selecting:

    • Communication
    • Secure mail
    • New
    • Superannuation:
    • Approved SMSF Auditor reporting: IAR/ACR/ACA enquiries

    Include the details in the form and review, complete the declaration and send.

    We will respond within 28 days.

    Failure to lodge an ACR

    If you fail to lodge an ACR as required, a penalty of 50 penalty units can be imposed.

    A penalty can also be applied if you, as the first auditor, tell another auditor that you have informed us and a trustee about a matter that must be reported, when in fact you have not done this.

    See also:

    Last modified: 14 Apr 2021QC 45572