Articles

The ATO is targeting SMSF auditors who continue to defy the independence rules. As part of its risk assessment program,…

The ATO has released its long-awaited guidance to SMSF auditor independence, reaffirming the requirements set out in APES 110 Code…

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

There has been much discussion surrounding the updated Independence Guide, published by the APESB and Professional Accounting Bodies, concerning how…