The May 2020 SMSF Auditor Independence guide released by the Accounting Professional & Ethical Standards Board (APESB) and the professional bodies has a fundamental impact on how professional practices deliver SMSF services to their clients.
Chapter 8 makes it clear that an SMSF auditor cannot audit an SMSF where the auditor, their staff or their firm has prepared the financial statements for the SMSF unless it is a “routine or mechanical service”.
The SMSF Auditor Independence Webinar walks through the essential changes to the APESB Independence Guide step-by-step, to ensure that your practice makes an informed decision about what to do with your SMSF services.
If your practice provides both SMSF audits and compliance services, regardless of your structure, you need to understand the new rules.
Ray is a Director of Hayes Knight and a registered SMSF Auditor with extensive experience in the audit, accounting and administration of superannuation funds.
Ray has expanded Hayes Knight’s Superannuation Division considerably over the last few years. As the head of the SMSF division, he has developed and implemented the processes and procedures to create an efficient, accurate and proactive SMSF compliance, administration and audit service. In addition to his work with Hayes Knight, Ray also heads Hayes Knight’s SMSF audit and administration outsourcing company, Superssentials Pty Ltd. Superssentials is a high quality, Australian based service that ensures there will be no nasty surprises for accounting firms across Australia and the clients they refer.
Ray is that rare breed of person who is not only practical but detail conscious with an in-depth understanding of the impact of the regulatory environment faced by the profession.
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