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The Auditors Institute — audit documentation standards under ASA 500 and ASA 230
The Auditors Institute Ltd
.1 min read
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ASA 500 Audit Evidence & ASA 230 Audit Documentation

How strong audit documentation under ASA 500 and ASA 230 builds defensible files, clearer reviews, and greater trust in the profession.
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The Auditors Institute Ltd
.3 min read
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5 Manual Tasks in SMSF Auditing You Can Automate Right Now (and 3 You Shouldn’t)

Five SMSF audit tasks you can automate now, three that still need your judgement, and how the ATO's 2026-27 compliance focus shapes the line.
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The Auditors Institute Ltd
.4 min read
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Rural Property in an SMSF, the Questions Worth Asking First

What changes for SMSF LRBAs on 10 August 2026? Learn what still qualifies, how to meet the deadline, and how to protect your active residential property deals.
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Jasmine Gomez
.5 min read
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SMSF Trustee and Member Disputes

Exploring mechanisms SMSFs can use to reduce court intervention in trustee disputes, from proportionate voting to unilaterally removable members.
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LRBA Restrictions on Residential Property_ What's Changing from 10 August 2026
The Auditors Institute Ltd
.2 min read
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LRBA Restrictions on Residential Property: What’s Changing From 10 August 2026

What changes for SMSF LRBAs on 10 August 2026? Learn what still qualifies, how to meet the deadline, and how to protect your active residential property deals.
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Critical case for approved SMSF auditors_ Sidhu and ASIC [2025] ARTA 994
The Auditors Institute Ltd
.6 min read
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Critical Case for Approved SMSF auditors: Sidhu and ASIC [2025] ARTA 994

What does the Sidhu v ASIC [2025] ART decision mean for your SMSF audit files? Explore key lessons on arm's length evidence, market valuations, title searches, and LRBAs.
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The Auditors Institute Ltd
.6 min read
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Residential LRBA Ban: What You Need to Know

AI adoption is no longer optional. Learn what auditors need to do differently — APES 110 obligations, AI drift, and ASIC's six essential practices.
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AI Adoption and Ethics What Auditors Need to Do Differently
The Auditors Institute Ltd
.4 min read
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AI Adoption and Ethics: What Auditors Need to Do Differently

AI adoption is no longer optional. Learn what auditors need to do differently — APES 110 obligations, AI drift, and ASIC's six essential practices.
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Email Header_ Federal Budget 26-27
The Auditors Institute Ltd
.4 min read
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Latest Update on the 2026-27 Federal Budget

The 2026-27 Federal Budget had little impact from an SMSF perspective with the main changes impacting CGT, negative gearing and distributions from discretionary trusts. However, for trustees of SMSFs and […]

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The Auditors Institute Ltd
.3 min read
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Upcoming Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (AML/CTF Act) Obligations for SMSF Auditors

  Prepare Now for July 2026 Australia’s financial regulatory landscape is undergoing a major transformation. Currently, Self-Managed Superannuation Funds (SMSFs) and their auditors are not classified as “reporting entities” under […]

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