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Form for approved SMSF auditors

superannuation fund
independent auditor’s

This approved form is effective for
reporting periods starting on or after
1 July 2016. You may use this report for
audits completed for earlier periods –
however, you must take care to comply
with the auditing standards and legislation
that applied to that earlier period.


This report will only be reissued when
changes are made.

We are committed to providing you with
accurate, consistent and clear information
to help you understand your rights and
entitlements and meet your obligations.
If you follow our information in this
publication and it turns out to be incorrect
or misleading, and you fail to comply with
the law as a result, we must still apply the
law correctly. However, we will take the
fact that you followed our information into
account when deciding what action, if any,
we should take.
If you make an honest mistake in trying to
follow our guidance