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,…
Caddick Case Reinforces Professional Standards
In a class action that will most likely never go to trial, the Caddick Case reinforces the importance of professional…
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…
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…
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…