APES 305 – the impact on SMSF audit terms of engagement

2021-05-27T10:35:44+10:00March 18th, 2021|Categories: Audit News, Independence, Self Managed Super Funds|

APES 305 gives accounting practices a compliance framework to implement SMSF audit independence ahead of 1 July 2021. Daria Galstyan CA, Associate Director – Audit at Evolv, points out that the disclosure requirements of APES 305 are based on materiality. If a firm uses another firm’s services to a material degree, [...]

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