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Australian Government - Stronger Super website

Exposure Draft – SMSF Auditor Registration

The Government has released for public consultation an exposure draft of legislation relating to the self managed superannuation fund (SMSF) auditor registration measure and the accompanying explanatory material.

This measure will implement the Government's reforms relating to auditors of SMSFs as part of Stronger Super. As part of this measure, a new registration regime will be introduced for SMSF auditors. Auditors will be required to meet initial and ongoing requirements relating to their qualifications, competency and independence.

Consultation Documents

Exposure Draft - SMSF Auditor Registration 78KB 8.7MB
Explanatory Memorandum - SMSF Auditor Registration 341KB 421KB
Exposure Draft - Fees Imposition 22KB 6.0MB
Explanatory Memorandum - Fees Imposition 224KB 236KB


Submissions for this consultation closed on Friday, 3 August 2012.

Treasury received eleven submission in response to this consultation. Of these submissions, one was confidential.

The opinions expressed in the submissions are those of the authors and do not necessarily reflect the views of the Government or the Treasury.

The Treasury requests submissions are received in an accessible format. If you are having difficulty with the accessibility of any of the submissions below please contact

Australian Institute of Superannuation Trustees 231KB 1.1MB
CPA Australia 136KB N/A
Deloitte 174KB N/A
Grant Thornton 80KB N/A
Richard S Grosse and Nelson G Teiffel 45KB 54KB
Institute of Chartered Accountants in Australia 358KB 4.2MB
Institute of Public Accountants 233KB N/A
SMSF Professionals' Association of Australia 245KB 1.4MB
Small Independent Superannuation Funds Association 754KB N/A
SMSF Audit Specialists 604KB 4.6MB