Applying for SMSF auditor registration
You can apply online for registration as an approved SMSF auditor through ASIC Connect.
To be registered as an approved SMSF auditor you must meet all the requirements for registration. These requirements include:
- being an Australian resident
- passing a competency examination
- having the required levels of practical experience, and
- holding certain educational qualifications.
ASIC has published ASIC Regulatory Guide 243 Registration of self-managed superannuation fund auditors (RG 243). This guide explains how to apply for registration as an approved SMSF auditor and the requirements for registration. The guide also gives guidance on the continuing legal obligations of approved SMSF auditors.
To apply for registration you need to:
- submit an application online using ASIC Connect
- simultaneously email your supporting documents to us at SMSFauditor.firstname.lastname@example.org
- pay the application fee.
The information provided with your application for registration, including the supporting documents, must be correct and complete. If your application does not meet our requirements we may not accept it for lodgement and you would then need to re-apply after you have rectified all deficiencies. Alternatively, even if we accept the lodgement of your application, it could be refused, or there could be substantial delays while we seek further information from you. It is therefore important that you ensure your application is complete and contains correct information.
You must pay the registration application fee immediately after you submit your application. It is important to note that an SMSF auditor application is not considered as lodged until we have received payment of the fee. Refer INFO 30, Fees for commonly lodged documents for details of the fee.
Once we have accepted lodgement of your application, we will commence our assessment. We will contact you within a week to confirm that we have started the assessment process. If further information is needed, we will contact you to request that it be provided.
If we are satisfied that you meet the eligibility requirements for registration, we will register you as an approved SMSF auditor. We will send you a letter and certificate of registration with a SMSF auditor number (SAN) within 14 days of registration. If you provide an email address with your application, we will send this by email, otherwise it will be sent by post.
Starting your application
- Regulatory Guide 243: Registration of self-managed superannuation fund auditors (RG 243)
- Start, resume or check the progress of an application
- Privacy statement
- Questions asked and information required by the SMSF auditor registration application
- Statement from applicant template
- Audit hours Log book template
- Statement from supervisor template
- Professional indemnity insurance statement
- Application checklist - suppporting documents including professional indemnity insurance statement
- SMSF auditor competency exam
- Educational qualifications for SMSF auditors
- ASIC Connect support for SMSF auditors
- Schedule of SMSF auditor fees
We are always looking to improve our information for SMSF auditors so we would like to know what's important to you. Please leave us some feedback.