In SMSF audit, one of the most important questions is also one of the easiest to underestimate: is the person controlling the fund legally allowed to do so? When auditors check whether a trustee is disqualified, the ATO’s Disqualified Trustees Register is often the...
As the widespread adoption of artificial intelligence continues within the professional services sector, a serious risk is emerging for self-managed super fund Auditors due to a lack of clearly defined boundaries and guidelines on how and when it is appropriate for...
Updated: 2026 This article follows recent commentary by Naz Randeria in SMSF Adviser on the ATO’s 2026 SMSF annual return changes. The ATO’s changes to the 2026 SMSF annual return may appear minor at first glance, but they are an important and practical step in...
As the widespread adoption of artificial intelligence continues within the professional services sector, a serious risk is emerging for self-managed super fund Auditors due to a lack of clearly defined boundaries and guidelines on how and when it is appropriate for...
If you’re familiar with Private or Public Ancillary Funds (PAFs and PuAFs respectively), it’s likely you’re well versed in what this kind of structure is, and why it exists. But are you as familiar with the compliance obligations? In simple terms, PAFs and PuAFs are...
With the number of Self-Managed Superannuation Funds (SMSF) in Australia growing year on year, there is much discussion around the responsibilities and reporting obligations of Trustees – but what happens when a breach occurs and an Auditor Contravention Report (ACR)...
