Self-managed superannuation fund (SMSF) auditors

Anyone who runs a self-managed superannuation fund (SMSF) must ensure that a registered SMSF auditor audits the fund annually.

An SMSF auditor examines the validity and accuracy of an SMSF's financial records and makes sure that the fund is compliant with superannuation rules.

This section contains information about SMSF auditor registration including applying for registration, cancelling registration, change of details, annual reporting requirements and ongoing obligations.

These pages are intended to assist people in their application to be registered as an approved SMSF auditor and to understand the requirements and compliance obligations under the Superannuation Industry (Supervision) Act 1993.

You can also search our public registers for approved SMSF auditors.

Related links

• Regulatory Guide 243: Registration of self-managed superannuation fund auditors (RG 243)
• Search for an SMSF auditor

More in this section

• Applying for SMSF auditor registration: How to apply to become an approved SMSF auditor
• Your ongoing obligations as an SMSF auditor: What you must do as an approved SMSF auditor
• Lodging your annual statement
• Changing or cancelling your approved SMSF auditor registration: How to change your registration details or cancel your registration

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