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Auditor reporting requirements to ATO

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

Last updated 16 March 2022

Contravention reporting

If you're conducting an audit and you believe a reportable contravention of the SISA or the SISR has occurred, is occurring or may occur, you need to tell us. You can do this by lodging an Auditor/actuary contravention report (ACR) within 28 days of completing the audit.

We'll review the contravention and other information we hold to decide what further action we will take.

You must report contraventions resulting from an event. An event is an action or inaction by the trustees that may lead, or has led, to one or more contraventions.

Not all contraventions need to be reported. To work out the contraventions you have to report, apply the reporting criteria provided in Completing the Auditor/actuary contravention report.

If you discover a matter that doesn't have to be reported but you believe the information will help us with our regulatory role, you can provide this information in the 'other regulatory information' section of the ACR.

Lodging an ACR

eSAT was decommissioned on 1 March 2022 and has been replaced by Online services for business. You can lodge your ACRs electronically through Online services for business.

Online services for business is a secure way of managing your tax and superannuation obligations which can be used on multiple devices. It includes the ability to lodge ACRs and audit complete advices (ACAs), and to communicate to us via secure mail.

You need to log in or sign up for Online services for business through our website. If you are new to our services, you may need to set up your myGovID and link it to your business or have your employer authorise you to act on behalf of their business in Relationship Authorisation Manager (RAM).

For more information go to Accessing online services with myGovID and RAM.

Where you are unable to lodge online , for example you are an Actuary, you can order a paper form Auditor/actuary contravention report (NAT 11239).

Cancelling an ACR

When you have made a genuine error on a lodged ACR you can request a cancellation of the ACR. Genuine errors include lodging under the wrong fund ABN or providing incorrect information about the contravention.

If the matter has been reported correctly but you've received new information you should lodge a revised ACR. For a step by step guide, see How to complete the report.

We can only accept a cancellation request from the approved SMSF auditor who lodged the ACR. To request a cancellation of a lodged ACR you'll need to provide the following information to us in writing:

  • self-managed super fund's ABN
  • date the ACR was lodged and year of audit
  • reasons the ACR needs to be cancelled.

You can use the secure mail messaging service in Online services for business to request a cancellation by selecting:

  • Communication
  • Secure mail
  • New
  • Superannuation:
  • Approved SMSF Auditor reporting: IAR/ACR/ACA enquiries

Include the details in the form and review, complete the declaration and send.

We will respond within 28 days.

Failure to lodge an ACR

If you fail to lodge an ACR as required, we can impose a penalty of 50 penalty units on you.

We can also apply penalties if (as first auditor) you haven't informed us and a trustee about a matter which must be reported, but you tell another auditor you have.

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