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Auditing an SMSF

What your role and responsibilities are as an SMSF auditor and guidance on conducting audits.

Work out when trustees need to appoint an SMSF auditor and what the auditor's responsibilities are.

SMSF auditors must conduct financial audits in accordance with the ASA and express an opinion on the financial report.

Guidance on the minimum expectation of audit checks and evidence for SMSF auditors.

SMSF auditors, must comply with Australian auditing standards and have sufficient evidence to support opinions.

Guidance for SMSF auditors on auditing an SMSF that is winding up.

When to report contraventions of the SuperStream rollover rules and what evidence you need.