Self-managed superannuation funds - referral of approved SMSF auditors to ASIC

What this Practice Statement is about

Background

When matters concerning an approved SMSF auditor can be referred to ASIC

Considerations you will take into account in forming the opinion that an approved SMSF auditor is not a fit and proper person to be an approved SMSF auditor

ASIC's considerations when determining whether a person is a fit and proper person to be an approved SMSF auditor

Considerations you will take into account in forming the opinion that an approved SMSF auditor, in conducting an audit of an SMSF, has contravened the SISA or the SISR or has failed to perform adequately and properly any of their required duties and functions

Examples

Review of the Commissioner's decision to refer the auditor to ASIC

More information