Inside The NDIS Internal Audit: Your Guide To Mandatory Registration 2026
An NDIS internal audit is more than just a regulatory requirement. It is a safeguard for participants and a benchmark for quality, governance and organisational maturity. Through structured reviews of systems, documentation and service delivery, internal audits help providers identify weaknesses before they escalate into compliance breaches or participant harm. In an environment of intensifying […]
SMSF Borrowing Rules: Flexibility and Exceptions for Trustees
Under Australia’s SMSF borrowing rules, trustees are generally prohibited from borrowing money or maintaining an existing borrowing. This restriction exists to ensure compliance with the sole purpose test, which requires self‑managed superannuation funds (SMSFs) to be maintained solely for providing retirement benefits to members or death benefits where a member dies before retirement. However, the […]
Australia’s Auditor Shortage: Why This Is Now a Real Economic Issue
There’s a lot of talk at the moment about Australia’s auditor shortage. From the outside, it can sound like an internal profession problem or a pipeline issue for accounting firms to solve. It’s not. This shortage is now starting to bite in places that matter: regulation, market confidence, public policy and the government’s ability to […]
ATO SMSF Auditor Review: What the ATO Checked and How We Achieved a Strong Result
A Review That Validates Audit Quality and Governance Our recent ATO SMSF auditor review was both a rigorous assessment of our audit practice and a strong validation of how we operate. We approached the review with transparency, confidence in our systems, and a clear understanding of regulatory expectations. The outcome confirmed that our SMSF audit […]
Partner with an Award‑Winning SMSF Audit Firm
We’re delighted to share that National Audits Group has been named SMSF Audit Firm of the Year and awarded the Excellence Award (Company) at the 2025 SMSF Adviser Awards. These honours recognise the things we care about most: independence, quality, and genuine partnerships with the accounting firms we support across Australia. They also reflect the […]
Why Independent SMSF Audits Matter: Insights From ASIC Report 816
On 30 September 2025, the Australian Securities and Investments Commission (ASIC) released a landmark report, Accounting for your super: ASIC’s review into the financial reporting and audit of super funds (REP 816). The findings were clear. While superannuation remains one of Australia’s greatest financial strengths, the quality of financial reporting and auditing across the sector […]
We Are Finalists in the SMSF Adviser Awards 2025
Sydney, Australia — October 2025 We are pleased to share that National Audits Group has been named a finalist for SMSF Audit Firm of the Yearat the 2025 SMSF Adviser Awards. This recognition is a testament to the efforts of our team and the trust placed in us by the industry. For us, it is […]
Individual vs Corporate Trustee SMSF: What’s the Best Structure?
When establishing a Self-Managed Superannuation Fund (SMSF), one of the first major decisions you’ll face is whether to appoint individual trustees or set up a corporate trustee. This choice affects how your SMSF is managed, the level of compliance required, and how easily it adapts to future changes. In this article, we’ll explore the key […]
Why SMSF Auditors Require Annual Title Searches
Are auditors over-auditing by requesting a title search every year? Not at all. Understanding SMSF title search requirements is essential for ensuring compliance and protecting fund integrity. Title searches are not an optional extra, they are a mandatory part of the SMSF audit process. As outlined in ATO guidance QC 45566, auditors must verify asset […]
SMSF Auditor Compliance Checklist: 2026 Edition
The SMSF auditor compliance landscape in 2026 is shifting, and it’s more important than ever that we stay on top of ATO expectations. With over 661,000 self-managed super funds (SMSFs) now managing more than $1 trillion in assets, independent auditors play a vital role in maintaining the sector’s integrity. As part of the ATO’s SMSF […]