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  • Help and resources

    We offer a number of tools and resources to help self-managed super fund (SMSF) auditors in your role.

    Find out about:

    SMSF auditor resources

    Super Professional 2 Professional service

    If you need help with circumstances not covered in existing material you can access non-binding guidance.


    electronic Superannuation Audit Tool

    eSAT is our preferred channel for auditor contravention reports. We developed this software to help you with the compliance element of an SMSF audit.




    We invite you to attend our SMSF webinars. We record these so you can view them at a time that suits you.


    Our tailored information on helps you find the information you need quicker.


    The following products and tools are designed for trustees, but can also help auditors:

    • SMSF news – provides news updates, case studies, and Q&As. Read articles and subscribe at
    • SMSF videos – these short educational videos explain the basics about a range of SMSF topics. Watch at
    • ATO app – our app has specific SMSF resources, including checklists and key rates and dates. Download at
    • – our SMSF web content provides useful information for all stages of the SMSF lifecycle. View at

    Professional-to-professional support

    The SMSF auditors' professional-to-professional support service (which we refer to as the Super P2P service) provides technical assistance to SMSF auditors.

    What you can expect

    You can request general advice on the Superannuation Industry (Supervision) Act 1993 (SISA) and Superannuation Industry (Supervision) Regulations 1994 (SISR) requirements or SMSF administrative issues. Our service provides you with direct access to senior technical officers who will provide a timely response to your query.

    You can expect to receive a phone call from a subject matter expert within two working days to:

    • discuss your query
    • provide general advice
    • negotiate a response date, where required.

    After our phone call, we will confirm our response in an email. We endeavour to provide an ATO view on the matter as soon as possible. However, response times may vary depending on the nature of your query.

    If the issue you raise is particularly complex or very specific, we may ask you to complete a Request for self-managed superannuation fund specific advice (NAT 72441) in place of your request for Super P2P guidance.

    What we expect

    To ensure that the service remains focused on providing timely support to SMSF auditors, we have established the following principles for participants:

    • You will only raise queries in relation to your SMSF audits.
    • Before lodging a request, you will conduct research using other existing support and guidance products, such as the reference facility in eSAT.
    • If you require a tailored response, you will use the existing Request for self-managed superannuation fund specific advice (NAT 72441) process.

    Accessing the service

    SMSF auditors can access this service by completing the Request for approved SMSF auditors' professional-to-professional technical guidance (JS 30778, PDF 995KB)This link will download a file form.

    Submit your completed form to us by email to Super P2P enquiries.

    We may contact you to request additional information if we need more information.

    Other support and guidance services

    Last modified: 07 Sep 2020QC 45577