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  • Appointing an auditor before lodging your SAR

    You need to appoint an approved self-managed super fund (SMSF) auditor at least 45 days before the lodgment due date of your SMSF annual return (SAR).

    Your approved SMSF auditor must be:

    • registered with the Australian Securities and Investments Commission (ASIC) - you will need to provide their SMSF auditor number (SAN) on your SAR
    • independent as auditors should not audit a fund in which they hold any financial interest in, or where they have a close personal or business relationship with members or trustees. They should also not audit a fund where they work for a firm who provides your fund with other services such as certain accounting services, tax, super or financial planning advice.

    The role of an approved SMSF auditor is to review your fund's financial statements and accounts, and to assess your fund's compliance with super laws. You can find a list of approved SMSF auditors on the ASIC website.

    Approved SMSF auditors can be busy so it's a good idea to start this process early.

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      Last modified: 24 Aug 2021QC 66677