Thanks for a very pertinent question.

Fund auditors will always place an important emphasis on protecting sensitive and private information that is necessarily obtained and used in the process of conducting a fund audit.

From my own review of standard precedent SMSF audit engagement letters it does not appear to be commonplace to include an explicit reference to an authorisation of the fund auditor to access share registries.

Nevertheless, it would be interesting to hear the perspective of SMSF auditors as to whether they include such a reference in their engagement letters, or if they don’t, do they think that they should?


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