Express SMSF Specialist Advisor Accreditation Pathway for holders of the CFP® designation.

The purpose of the SSA accreditation is to qualify individuals who apply a broad and coherent knowledge in a range of contexts to undertake professional work and as a pathway to further learning. The SSA accreditation program analyses the unique intersection of the Superannuation Industry (Supervision) Act 1993 (SISA), the Superannuation Industry (Supervision) Regulations 1993 (SISR) and the Income Taxation Assessment Acts 1936 and 1997 (ITAA).

To be eligible for recognition as an SMSF Specialist Advisor (SSA™) designation with the SMSF Association you are required to successfully complete a 2-hour online examination with a pass mark of 60% or higher. There are nine optional learning modules to assist with your preparation for the online exam. The modules offer deep technical content and focus on examining the array of regulations and legislation that underpin the operation of an SMSF.

The modules cover the following topics:

1. SMSF regulatory framework
2. Regulating SMSFs
3. Contribution standards
4. Investing in an SMSF
5. Taxing an SMSF
6. Members interests and preservation standards
7. Payment standards and paying a benefit
8. Taxing superannuation payments
9. SMSF controls – planning for life events

On successful completion of this program, participants should be able to:

• Research and explain the legal regulations that apply to SMSFs.
• Research and critically evaluate the special taxation rules applicable to superannuation contributions, superannuation funds and superannuation benefits.
• Develop and critically evaluate an SMSF strategy to deal with regulatory and tax requirements in a complex SMSF scenario.
• Justify an SMSF strategy to deal with regulatory and tax requirements in a complex SMSF scenario.