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SMSF Specialist Advisors that cancel their membership may regain their SSA designation if they rejoin as an Associate within 3 years of ceasing their membership and complete the SSA Designation Exam.
1 CPD Hour
SMSF Specialist Auditors that cancel their membership may regain their SSAud designation if they rejoin as an Associate within 3 years of ceasing their membership and complete the SSAud Designation Exam.
1 CPD Hour
OVERVIEW It is easy to focus on the demands of practice in performing an engagement rather than the vehicle used in one’s modus operandi. But safety checks before entering the freeway are a good idea. For the SMSF auditor, they are essential. Prior to the acceptance of any audit engagement, the auditor is required to […]
5 CPD Hours
OVERVIEW To ensure compliance with the rules, the Australian Taxation Office (ATO) as the regulator of SMSFs places reliance on the work of SMSF auditors. It is a legislative requirement that the financial statements of all SMSFs are audited each year. In many respects, the integrity of the SMSF industry relies on the conduct of […]
5 CPD Hours
OVERVIEW The module, Being an Auditor examined the compliance framework for the professional and statutory obligations that apply to auditors. This module examines the framework that applies to the conduct of the audit, comprising of Audit and Assurance Engagement Standards, and how it applies to the audit of an SMSF. SMSF auditors are required to […]
5 CPD Hours
OVERVIEW The SMSF Specialist Auditor (SSAud®) program meets part of the compliance requirements to become a Registered SMSF Auditor. You will examine the requirements of the Australian Auditing Standards and how they should be applied in an SMSF audit. In addition, the practical relationship between the Superannuation Industry (Supervision) Act 1993 (SIS Act) compliance audit […]
42 CPD Hours
OVERVIEW The SMSF auditor must form an opinion on the SMSF’s compliance with prescribed requirements of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act) and Superannuation Industry (Supervision) Regulations 1994 (Cth) (SIS Regulations). This comprises Part B of the audit report and is generally referred to as ‘the compliance audit’. SMSF trustees are required […]
5 CPD Hours
OVERVIEW Under section 35B(1) of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act), self-managed superannuation fund (SMSF) trustees are required to ensure that a statement of financial position and an operating statement is prepared for each financial year. Section 35C of the SIS Act requires that those financial statements are audited by an approved […]
5 CPD Hours
