14th Annual SMSF Audit Conference eBook

SMSF auditing has never been more exposed or more demanding. With intensifying ATO scrutiny, shifting regulatory expectations and increasingly complex fund structures, auditors are under pressure to get every call right and to prove it.

The 14th Annual SMSF Audit Conference brings together leading specialists to tackle the issues auditors are grappling with right now, from ACR decision-making and defensible documentation through to high-risk areas such as LRBAs, related party transactions and property valuations, as well as emerging challenges including digital assets, custodian platforms and the new Division 296 regime.

Every session is grounded in practical audit scenarios, focusing on where files fall over, where auditors are being challenged, and how to build evidence and exercise judgement that stands up to ATO and ASIC scrutiny.

Making the Right Audit Calls

• When Do You Really Have to Lodge an ACR? Auditor Judgement vs ATO Expectations
• Audit Files on Trial: Building Documentation that Stands Up to Review
• When Benefits Move: Making the Right Audit Calls on Pension and Benefit Events
• On the Regulator’s Radar: Why SMSF Auditors Are Being Referred, Suspended and Disqualified
   

High Risk Audit Areas

• Related Parties Under Scrutiny: How to Audit SMSF Transactions Without Getting Burned
• LRBAs Under the Microscope: Audit Risks, ATO Scrutiny and Compliance Traps
• Auditing Real Property Valuations: Evidence, Judgement and the ATO Hot Spots

Emerging Audit Risks

• Auditing Valuations for Investments in Unlisted Entities - How Far do You Go?
• Auditing Digital Assets Held in the SMSF: Evidence, Platforms and Regulatory Risk
• Auditing Custodian Platforms: Evidence, Risk and Audit Opinion Traps
   

Contemporary Challenges 

• Division 296 and the $3 Million Super Tax: What It Means for SMSF Audits
• Q&A: A Panel Session