Skip to main content

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.

Prescribed university and institutions for SMSF auditors

University

Australian Catholic University

Australian National University

Bond University

Central Queensland University

Charles Darwin University

Charles Sturt University

Curtin University of Technology

Deakin University

Edith Cowan University

Griffith University

Flinders University of South Australia

James Cook University

La Trobe University

Macquarie University

Monash University

Murdoch University

Queensland University of Technology

Royal Melbourne Institute of Technology University

Southern Cross University

Swinburne University of Technology

University of Adelaide

University of Ballarat

University of Canberra

University of Melbourne

University of Newcastle

University of New England

University of New South Wales

University of Notre Dame Australia

University of Queensland

University of South Australia

University of Southern Queensland

University of Sydney

University of Tasmania

University of Technology Sydney

University of the Sunshine Coast

University of Western Australia

University of Western Sydney

University of Wollongong

Victoria University

Institution

Avondale College

Prescribed auditing courses

Chartered Accountants Australia and New Zealand (formerly The Institute of Chartered Accountants in Australia):

Audit and Assurance in the CA Program

Financial Reporting and Assurance in the CA Program

Accounting 2 in the Professional Year Program

Audit and EDP Module in the Professional Year Program, or

An audit module in the Professional Year Program conducted before 1986 that is equivalent to a course mentioned above.

 

CPA Australia:

Assurance Services and Auditing, or

Advanced Audit and Assurance.

 

Institute of Public Accountants:

Issues in Auditing and Professional Practice in the Graduate Certificate in Professional Accounting, offered by the University of New England in conjunction with the Institute of Public Accountants, or

Issues in Auditing and Professional Practice in the Degree of Master of Commerce (Professional Accounting), offered by the University of New England in conjunction with the Institute of Public Accountants.