Articles
ATO Targets SMSF Auditor Independence
The ATO is targeting SMSF auditors who continue to defy the independence rules. As part of its risk assessment program,…
ATO Guidance to SMSF Auditor Independence
The ATO has released its long-awaited guidance to SMSF auditor independence, reaffirming the requirements set out in APES 110 Code…
The Limitations Of Routine or Mechanical Accountants
The new rules for SMSF auditor independence are clear about the choice facing SMSF firms undertaking both the audit and…
How a Routine or Mechanical Service Impacts Independence
There has been much discussion surrounding the updated Independence Guide, published by the APESB and Professional Accounting Bodies, concerning how…
Clearing the Murky Waters of SMSF Auditor Independence
The murky waters of SMSF auditor independence just got a whole lot clearer. The Accounting Professional & Ethical Standards Board…
The Hidden Path to Independence
ASIC recently announced that seven (7) SMSF auditors with independence issues were either deregistered or had a condition placed on…