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Insights

Holding Assets in SMSF’s Name: Key considerations for trustees.

By Carol Scholes-Robertson & Mary-Ellen McMillan Updated ATO Guidance August 2025 The ATO has released Guidance for Auditors on the Ownership and separation of fund assets. This auditor guidance reinforces...

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Insights

Considering a Change of Auditor? Client experience and the Onboarding Process

By Carol Scholes-Robertson So, you have made a decision that you are ready to consider a change of auditor. In contemplating the proposed change, you may not be sure that...

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Insights

Valuing Residential Property in SMSF’s: considerations for trustees

By Carol Scholes-Robertson Updated ATO Guidance In April 2025, the ATO released updated SMSF Valuation Guidance. This states that the trustee must determine the market value of the assets held by...

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Insights

Valuing Unlisted Investments in SMSF’s: Nil market value considerations for trustees

By Carol Scholes-Robertson & Mary-Ellen McMillan Updated ATO Guidance In April 2025, the ATO released updated SMSF Valuation Guidance. This states that the trustee must determine the market value of...

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Insights

The Importance of Auditor Turnaround Timeframes

By Carol Scholes-Robertson & Mary-Ellen McMillan As we enter the end of the peak SMSF annual return lodgement period, this is a great time to reflect on the collaboration you’re...

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Navigating the Challenge of Complex Audit Queries at Peak Periods

By Carol Scholes-Robertson & Mary-Ellen McMillan In the accounting world, as we shape and adapt our business models, we experience continual resource demands and constraints. Coupled with the increasing complexity...

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Insights

Valuing Unlisted Investments in SMSF’s: What Trustees Need to Know

By Carol Scholes-Robertson & Mary-Ellen McMillan In April 2025, the ATO released updated SMSF Valuation Guidance. This now states that the trustee must determine the market value of the assets...

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Insights

ATO Property Valuation Guidance

The ATO valuation guidance was last updated in November 2022 (ATO Link).  The guidance requires the trustee to determine the market value of the assets in the fund at 30...

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Insights

SuperStream Rollover Requirements

From 1 October 2021, SuperStream must be used to rollover any superannuation to or from an SMSF. These changes impact a SMSF where a member: Rolls over benefits to a...

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Top tips for a quick and easy audit

We understand that having your clients’ audits completed quickly and easily is important and means more time available for you to focus on supporting your clients.

This document provides some tips for what to look for in an auditor and how best to collaborate with them to make sure your SMSF audit process is straightforward, and your audits are completed quickly and with fewer frustrations along the way.


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