Understand when an SMSF auditor contravention report (ACR) is required, how breaches are assessed, and what trustees should do.
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SMSF Audit Articles
Making Better Decisions with Your SMSF Auditor
How working with an SMSF auditor leads to better outcomes. Real audit scenarios on contributions, pensions, and structuring decisions.
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How an SMSF Auditor Decides on a Part A Qualification: Judgement, Evidence, and the Limits of Assurance
A guide to how an SMSF auditor decides on a Part A qualification, including judgement, materiality, and audit evidence in real scenarios.
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How SMSF Audit Evidence Is Evaluated (ASA 500 Explained)
Understand audit evidence in SMSF audit through ASA 500, assess reliability, consistency and sufficiency in real-world scenarios.
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SMSF Valuation: How to Value Unlisted Shares and Units
Guideline on market value for unlisted shares and units in an SMSF to meet compliance requirements of Reg 8.02B %
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Electronic Signatures in SMSF: Validity & Compliance
What is an Electronic Signature Electronic signatures are governed by the common law as well as the Electronic Transactions Act 1999 (Cth). States and territories have their own Electronic Transactions Acts which may apply to their respective laws. For SMSFs, the reliability of electronically signed documents can also be relevant during the annual SMSF audit, […]
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