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Links to SMSF auditor reporting requirements to trustees and to the ATO.

Last updated 28 February 2022

As an approved SMSF auditor, you are required to complete the audit and provide the audit report to the trustees within 28 days of receiving all relevant documentation.

If you request information relevant to the audit from the trustees, they must provide it to you within 14 days of your written request.

You also need to advise us if, during an audit, you believe a reportable contravention of the Superannuation Industry (Supervision) Act 1993 (SISA) or the Superannuation Industry (Supervision) Regulations 1994 (SISR) has occurred, is occurring or may occur. You do this by lodging an Auditor/actuary contravention report (ACR) within 28 days of completing the audit.

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SMSF auditors must provide trustees with an independent auditor's report (IAR) and details of contraventions.

SMSF auditors must advise the ATO if they form the opinion that a reportable contravention occurred and lodge an ACR.