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  • Completing the Auditor/actuary contravention report

    These instructions provide information about the reporting criteria and include examples to help you complete an Auditor/actuary contravention report (ACR).

    Lodge your report electronically

    Use our electronic superannuation audit tool (eSAT) to lodge your auditor/actuary reports electronically.

    You can use the eSAT to help you to:

    • complete self-managed superannuation fund (SMSF) compliance audits
    • lodge ACRs.

    eSAT has a number of features which can make it easier and quicker for you to conduct compliance audits and lodge ACRs, including:

    • the ability to prepare multiple ACRs before lodging
    • pre-lodgment Australian business number (ABN) and name checks to ensure fund details match Super Fund Lookup information
    • automatic file saving and easy retrieval of ACRs
    • the potential to save time, particularly when reporting the same unrectified contravention over several years
    • a downloadable training version which allows you to familiarise yourself with eSAT without the risk of accidentally lodging practice ACRs
    • reference material in question-and-answer format to help you identify and accurately specify contraventions
    • case studies and a compliance support component to assist approved SMSF auditors, trustees and SMSF administrators to comply with the law.

    If you are not lodging the ACR through eSAT, you can order a paper form Auditor contravention report (NAT 11239). 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 eSAT 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.

    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 Superannuation Industry (Supervision) Regulations 1994 (SISR).

    Penalties may be imposed for giving false or misleading statements.

    Last modified: 02 Dec 2019QC 17603