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Self-managed superannuation fund (SMSF) auditors

SMSF auditors - educational qualifications

When you apply for registration as an approved SMSF auditor, we will ask you you to provide information demonstrating you have the educational qualifications required. These qualifications must satisfy the requirements as set out in the relevant regulations and described in Regulatory Guide 243 Registration of self-managed superannuation fund auditors (RG 243).

The prescribed qualifications are a degree, diploma or certificate from a prescribed university or institution that represents a course of study in accounting of not less than 3 years, and either:

  • that degree, diploma or certificate must include a course of study in auditing; or
  • if the degree, diploma or certificate does not include a course of study in auditing, you must have satisfactorily completed:
  • the SMSF specialist auditor program conducted by the Self Managed Super Fund Association (formerly the SMSF Professionals’ Association of Australia); or
  • prescribed course in auditing.