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.
|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 email@example.com.
|Australian Institute of Superannuation Trustees||231KB||1.1MB|
|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|