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OVERVIEW It is easy to focus on the demands of practice in performing an engagement rather than the vehicle used in one’s modus operandi. But safety checks before entering the […]
5 CPD Hours
OVERVIEW The module, Being an Auditor examined the compliance framework for the professional and statutory obligations that apply to auditors. This module examines the framework that applies to the conduct […]
5 CPD Hours
OVERVIEW To ensure compliance with the rules, the Australian Taxation Office (ATO) as the regulator of SMSFs places reliance on the work of SMSF auditors. It is a legislative requirement […]
5 CPD Hours
OVERVIEW The SMSF Specialist Auditor (SSAud®) program meets part of the compliance requirements to become a Registered SMSF Auditor. You will examine the requirements of the Australian Auditing Standards and […]
42 CPD Hours
OVERVIEW The SMSF auditor must form an opinion on the SMSF’s compliance with prescribed requirements of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act) and Superannuation Industry (Supervision) Regulations […]
5 CPD Hours
OVERVIEW As part of the audit process, the auditor seeks to reduce the risk of material misstatement to a suitably low level. The identification and assessment of actual or potential […]
5 CPD Hours
OVERVIEW Under section 35B(1) of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act), self-managed superannuation fund (SMSF) trustees are required to ensure that a statement of financial position and […]
5 CPD Hours
OVERVIEW The SMSF auditor must form an opinion on an SMSFs compliance with prescribed requirements of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act) and Superannuation Industry (Supervision) Regulations […]
5 CPD Hours
