Frequently Asked Questions

Helping Auditors succeed by reducing professional risk and increasing technical knowledge.

Why was The Auditors Institute started? 

In 2018, proposed changes to the SMSF audit industry raised a real risk to the integrity, cost-effectiveness and compliance of work done by SMSF audit professionals.

The Budget announcements that year threatened SMSF auditors as they conflicted with existing Auditing Standards. These changes could even increase costs to Trustees without achieving the intended reduction in bureaucracy for all involved in the SMSF industry.

Four SMSF audit professionals realised the necessity and opportunity to create an organisation to protect the interests of SMSF auditors into the future, and in turn, help safeguard the broader SMSF industry and their Trustees

Superannuation Industry (Supervision) Regulations (SIS) require approved SMSF auditors to undertake at least 120 hours of continuing professional development every three years.

 These CPD hours must include 30 hours of development on superannuation, and at least 8 hours of development on auditing SMSFs.


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