Guidance · ASIC · 24 Jan 2013 · RG-243
The Australian Securities and Investments Commission issued this guide to explain the application process for registration as an approved SMSF auditor under the SIS Act. It details the registers of SMSF auditors maintained by ASIC and outlines the continuing legal obligations for approved auditors. The document serves as a resource for individuals seeking to audit self-managed superannuation funds.
Issued 4 March 2019
This guide is for people who wish to audit self-managed superannuation funds (SMSFs) under the Superannuation Industry (Supervision) Act 1993 (SIS Act).
This guide explains how to apply for registration as an approved SMSF auditor and the types of registers of SMSF auditors maintained by ASIC. It also gives guidance on the continuing legal obligations of approved SMSF auditors.
Download RG 243 (PDF 496KB)
Related information
Checklist for applying to register
More information for SMSF auditors
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“This guide is for people who wish to audit self-managed superannuation funds (SMSFs) under the Superannuation Industry (Supervision) Act 1993 (SIS Act).”
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