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SMSF auditors



This page provides information on the registration requirements for SMSF auditors, including what SMSF auditors must do in order to meet their ongoing compliance obligations.

SMSF auditor annual statements



ASIC will begin issuing SMSF auditor annual statements from 31 January 2014. All approved and suspended SMSF auditors must now complete their annual statement within 30 days of their registration anniversary date each year.

If you are unable to complete your annual statement by the due date, you must apply for an extension of time before your anniversary date.

You can find more information on our SMSF auditor annual statement page.


The Self-managed superannuation fund (SMSF) auditor registration reform is part of the Australian Government's Stronger Super reforms. The initiative has been implemented to improve the integrity of the audit process and set minimum levels of competency standards for approved SMSF auditors.


Here is information and guidance for auditors and prospective auditors who wish to audit SMSFs under the Superannuation Industry (Supervision) Act 1993.



Search for an SMSF auditor

More information about how to search for information about an SMSF auditor using ASIC Connect.

SMSF auditor registration

More information about who needs to register as an approved SMSF auditor and how to apply.

SMSF auditor application supporting documents

More information about the documents you must provide with your SMSF auditor application.

Update SMSF auditor details

More information about how to update your SMSF auditor details.

SMSF auditor annual statements

More information about lodging your SMSF auditor annual statement.

Other notifications

More information about the other notifications you can make regarding an SMSF auditor registration online using ASIC Connect.

Continuing obligations

More information about your obligations as an approved SMSF auditor.

Cancelling an SMSF auditor registration

More information on how to cancel your SMSF auditor registration.

Frequently asked questions

Frequently asked questions about SMSF auditor registration.


Regulatory guidance



ASIC has published ASIC Regulatory Guide 243 Registration of self-managed superannuation fund auditors (RG 243). This guide explains:
The guide also gives guidance on the continuing legal obligations of approved SMSF auditors.


Need help?



You can find step-by-step user guides about ASIC Connect and managing your SMSF auditor registration online on our SMSF auditor user guide page.

Keep up-to-date with information by subscribing to our free SMSF auditor update. We will provide the latest news on the registers and send through important regulatory guidance directly to your inbox.


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