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Auditor independence

What to understand about complying with independence requirements as an approved self-managed super fund (SMSF) auditor.

Last updated 24 November 2022

Summary of what approved SMSF auditors must comply with as part of their professional obligations.

The conceptual framework that auditors are to apply in order to identify, evaluate and address threats to compliance.

The effect of providing services other than auditing or review, such as book keeping or valuation.

Services you can and can't provide to the trustees of an SMSF that you audit.

When you can do an in-house audit and the prohibition on assuming a management responsibility for an SMSF audit client.

Our role as a co-regulator of the SMSF auditor industry, together with ASIC.