This learning manual addresses both the ATO's and ASIC's expectations on SMSF auditors, how the auditing and assurance standards apply, and the documentation and reporting requirements of SMSF audits.

It also provides guidance on the key requirements on the reportable sections of the SIS Act and Regulations, and how these sections are applied to the funds being audited.

This learning manual fulfils the compulsory component within CPA Australia's competency requirements for SMSF Auditors.

Key topics:

  • ASIC SMSF auditor registration
  • Regulator and professional body requirements for SMSF auditors
  • Applicable audit and professional standards
  • Risk assessment
  • Executing the audit

This course consists of one hard copy learning manual and one online assessment.

Want to know more? Click below to view a sample of the learning manual:

Learning objectives

  • How to implement a planning process prior to undertaking the audit
  • How to apply the relevant auditing standards and super legislation in your audits
  • SMSF and related party transactions - know what to look for
  • Knowing when to report a contravention to the regulator
  • The practical tools given in the program to your audits


This learning manual is designed for:

  • SMSF auditors
  • public practitioners
  • sole practitioners
  • public practice partners and directors
  • public practice managers
  • staff involved in SMSF processing

365 Days