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  • Completing the Auditor/actuary contravention report

    To help you complete an Auditor/actuary contravention report (ACR) (NAT 11239), these instructions provide information about the reporting criteria and examples.

    You will also find the Addendum: Auditor contravention reporting instructions specific to the 2019–20, 2020–21 and 2021–22 financial years due to the impacts of COVID-19.

    In this section

    Lodge your report electronically

    eSAT was decommissioned on 1 March 2022.

    To lodge your ACRs electronically, you now need to use Online services for business.

    Online services for business is a new and secure way of managing your tax and superannuation obligations which can be used on multiple devices.

    Online services for business has a number of features which can make it easier and quicker for you to lodge ACRs, including:

    • the ability to prepare and save multiple ACRs before lodging
    • pre-lodgment Australian business number (ABN) validation and name checks to ensure fund details match Super Fund Lookup information.
    • the ability to add and store SMSF auditor details to populate when preparing ACRs and ACAs

    To lodge via Online services for business:

    • select the Lodgments menu, then Reports and forms
    • select Audit Contravention Report from the list of reports and forms
    • complete the required fields (You can print a draft copy of the ACR, by selecting the Print friendly version button before submitting)
    • check the declaration and select Submit.

    When the form is submitted successfully, a receipt number will be displayed, and you can choose to print or save a copy of the submitted form.

    Note: you won't be able to access a copy of the form after leaving this page.

    You can also use Online services for business to lodge an Audit complete advice.

    For more information about lodging ACRs and ACAs in Online services for business see: Approved SMSF auditors in Online services for business.

    If you cannot lodge the ACR through Online services for business or you are an Actuary, you can order a paper form Auditor/actuary contravention report (NAT 11239). Actuaries cannot lodge via Online services for business. This form cannot be downloaded.

    Who should use these instructions?

    You should use these instructions if you:

    • are an approved SMSF auditor or actuary for an SMSF
    • have contraventions and other important matters to report on your ACR.

    Note: If there are no contraventions or other information to report, you can use Online services for business to lodge an Audit complete advice. You should not lodge an ACR if there are no contraventions or issues of concern to report.

    For a printed version of this information you can use the print icon in the top right of this web page to print pages individually or print the entire guide.

    Before completing your report

    Before you complete and submit your ACR, make sure you understand all your responsibilities, including additional responsibilities outlined in the Addendum: Auditor contravention reporting instructions specific to the 2019–20, 2020–21 and 2021–22 financial years due to the impacts of COVID-19.

    The ACR is an approved form for the purposes of the Superannuation Industry (Supervision) Act 1993 (SISA). As a result, you must use the ACR to report contraventions of the SISA and the Superannuation Industry (Supervision) Regulations 1994 (SISR).

    Penalties may be imposed for giving false or misleading statements.

    Last modified: 01 Mar 2022QC 17603