SMSF Audit News

2013 Audit Independence Guide

This guide is intended to provide a clear indication of the conceptual approach set out in Sections 290 and 291 of APES 110 Code of Ethics for Professional Accountants. It provides practical examples of independence issues encountered by accountants and auditors. The guide is designed for members in public practice [...]

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SMSF Auditor Registration Summary – ICAA

Outline of the new SMSF auditing regime commencing on 1 July 2013. Registration will commence from 31 January 2013. SMSF Auditors will be required to be registered from 1 July 2013 in order to conduct SMSF audits after that date. The registration regime applies to all SMSF auditors subject to [...]

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