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  • Auditor reporting requirements to ATO

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    Contravention reporting

    You must advise us by lodging an Auditor/actuary contravention report (ACR) within 28 days of completing the audit if, during the course of conducting an audit, you form the opinion that a reportable contravention of the SISA or the SISR may have occurred, is occurring or may occur.

    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 ACRs

    You can lodge your ACRs through our electronic superannuation audit tool (eSAT).

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

    Failure to notify us

    If you fail to notify us as required, a penalty of $9,000 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: 08 Jan 2020QC 45572