Articles

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…
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APESB Overhauls SMSF Engagement Letters
In a move that has gone largely unnoticed by the SMSF industry, the Accounting Professional and Ethics Standards Board Limited…
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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…
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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…
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