SMSF auditors

Regulatory guidance

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, and
• gives guidance on the continuing legal obligations of approved SMSF auditors.

Need help?

You can find step-by-step user guides about ASIC's Regulatory Portal and managing your SMSF auditor registration online on our New online service for SMSF auditors page.

Applications to be registered as an approved SMSF auditor are submitted via the ASIC Regulatory Portal. If you're an existing SMSF auditor – you will maintain your registration details and submit your annual statements from within this portal too.

More information

• Regulatory Guide 243: Registration of self-managed superannuation fund auditors (RG 243)
• Search for an SMSF auditor on our professional registers
• Applying for SMSF auditor registration: How to apply to become an SMSF auditor
• Your ongoing obligations as an SMSF auditor: What you must do as an SMSF auditor

• Changing or cancelling your approved SMSF auditor registration: How to change your registration details or cancel your registration

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