SMSF auditors looking to conduct an audit on a fund for the 2024-25 income year can still use the current version of the SMSF independent auditor's report on our website.
The current version is to be used for reporting periods starting on or after 1 July 2024. It has not needed to be changed since its publication in June last year when it was updated to include the Auditing Standard ASQM1.
When using the report to complete audits for reporting periods ending on or before 30 June 2024 you must take care to comply with the auditing standards and legislation that applied to that earlier period.
After completing the report you must give all SMSF trustees a signed and dated copy of the report within 28 days after the trustee has provided all documents relevant in preparing the report.
You should then retain a copy of the report for yourself. Do not send us a copy.
Self-managed super fund independent auditor's report has more information on how to complete the report.
You can also download the SMSF independent auditor's reportThis link will download a file.
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