LATEST SMSF INDUSTRY DISCUSSIONS
David Saul and the team at SaulSMSF are regular commentators and advocates for the SMSF industry.
Follow our blog to stay up to date with the latest industry commentary and SMSF case studies.

Comparing SMSF Auditors
Choosing the best auditor for your firm Evaluating different SMSF auditors is not as simple as comparing apples with apples! With the deadline for ATO

Pooling SMSF Audits doesn’t pass Independence test
The selfmanagedsuper publication has this week reported that establishing pooling arrangements among several different accounting firms will not be seen as a satisfactory method of

Catfish Count Continues
230 Tax Agents have mis-used SANs in the latest count The ATO is continuing its program to weed out the mis-use of SMSF Auditor Numbers

ATO clarification on Reciprocal Arrangements
Can SMSF Auditors continue reciprocal arrangements under the new Independence Code? The view of both the ATO and ASIC is that threats to independence arising

Fair and Independent Audits Matter
The US election has focussed the world on the importance of accuracy, transparency, independence and the rule of law in tallying ballots. This reminds me of the circuitous

The Client Perspective on the new Code of Ethics: It’s all about communication
The new APES 110 Code of Ethics for Professional Accountants has many ramifications for SMSF trustees… and Accountants have an obligation to notify clients of changes that may

“Routine And Mechanical” Is Not A Loophole
The new Independence Guide clarifies that an auditor cannot audit an SMSF if they prepared the financial statements for the SMSF unless it is a “routine or mechanical

Reciprocity, referral sources and audit independence
Reciprocal auditing arrangements where SMSF firms enter into audit arrangements for one another risk breaching new independence requirements, the ATO has clarified. The restructured Independence Guide in

Auditing becomes specialised…
In recent times, expert SMSF specialist advice has become more valuable than ever. Speaking at a recent industry conference, John Maroney, Chief Executive of The
