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 […]
Common Title Deed Issues in SMSF Audits: Stay Compliant and Avoid Risks
Owning property within an SMSF comes with strict legal and regulatory requirements. One of the most fundamental aspects is ensuring that title deeds accurately reflect the fund’s ownership. Proper property ownership documentation is essential to comply with superannuation laws and Australian Taxation Office (ATO) regulations. Any discrepancies in the title deed could lead to compliance […]
Auditing Unlisted Investments in a Nutshell
The unlisted investments in a Self-Managed Superannuation Fund (SMSF) require careful compliance with superannuation and tax laws. But auditing these investments doesn’t have to feel like pulling teeth. It can be surprisingly satisfying with a bit of structure (and maybe a good cup of coffee). Let’s break it down with some easy-to-digest steps and tips […]
SMSF Compliance Update: 2026 Legislative Changes For Trustees
Key SMSF Updates for the 2025 Financial Year The 2025 financial year introduced key updates in the self-managed superannuation fund (SMSF) sector, affecting contribution caps, taxation, benefit payments, and regulatory compliance. The 2025 FY updates form part of broader SMSF compliance updates and ongoing SMSF legislation changes that trustees and financial professionals must stay informed […]
What Is LRBA? Understanding Limited Recourse Borrowing For SMSFs
Limited Recourse Borrowing Arrangements (LRBAs) enable Self-Managed Superannuation Funds (SMSFs) to leverage borrowed funds for asset purchases, presenting opportunities for growth while safeguarding the fund’s other assets from potential risks. The complexity of these arrangements necessitates rigorous auditing practices to ensure compliance with regulatory standards. This article explores the fundamentals of LRBAs and the LRBA […]