SMSF Auditor Compliance Checklist 2025: What Auditors Must Know

The SMSF auditor compliance 2025 landscape is shifting, and it’s more important than ever that we stay on top of ATO expectations. With over 625,000 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 audit […]
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 […]
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. SMSF trustees and financial professionals must stay informed to manage funds effectively and remain compliant with changing regulations. 1. Contribution Caps Overview Concessional Contributions (CC) Cap From 1 July 2024: Cap increased […]
Understanding Limited Recourse Borrowing Arrangements (LRBAs) 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, the requirements for […]