Early bird rates available
In today’s rapidly evolving superannuation landscape, auditors face mounting pressures — from regulatory shifts to rising client expectations. Staying ahead isn’t optional; it’s essential.
That’s why The Auditors Institute is proud to exclusively present SMSF Auditors Day 2026 — a high-impact, one-day event designed to equip auditors with the insight, strategies, and updates they need to thrive.
Join us for a day of expert-led sessions, practical insights, and high-level discussions focused on the most pressing issues shaping the future of SMSFs, compliance, and audit standards.
Hear directly from leading voices in the profession on legislative updates, ATO expectations, and compliance challenges.
Walk away with actionable strategies you can apply immediately to strengthen your SMSF Audit practice.
Be the first to explore what’s ahead in 2026 and beyond — from emerging developments in digital assets to upcoming audit reforms.
Engage with speakers during our interactive Q&A panel sessions
Connect with peers, industry leaders, and influencers over morning tea, lunch, and our closing networking session
This year’s Auditors Day features some of Australia’s most respected leaders in SMSF and audit practice. With decades of combined experience, they’ll share practical strategies, real-world examples, and the latest industry updates—designed exclusively to help auditors stay ahead in a rapidly evolving audit landscape.
Ambassador
Auditors Institute Ltd
Special Counsel
DBA Lawyer
Director
Auditors Institute Ltd
Director
Tactical Super
Principal
Alexis Insurance Brokers
Client Director
Pitcher Partners
Digital assets held by an SMSF continue to be a complex area that requires careful navigation by the auditor. The Digital Assets Framework Act has received assent yet does not come into effect until April 2027, and this has left the industry in a twilight zone between two regimes. This session seeks to shed light onto what is critical for the SMSF auditor of today to both understand and document for the digital asset audit file. Self custody and exchange holdings present different challenges and Jacob will break down what sufficient evidence looks like for each and how the audit reporting framework should be applied.
Unlisted trusts and companies account for 15% of total SMSF assets yet are responsible for a vastly disproportionate amount of compliance activity by the industry’s population of auditors – and valuations of these shares and units remain a persistent source of pain for the auditor signing off these files. Invariably an audit file will reflect ‘some’ evidence but the conscientious auditor is left with a difficult conclusion on whether this evidence is sufficient for the strict requirements of Regulation 8.02B and the ATO’s valuation guidance under QC 26343. Property development and early stage businesses throw an extra spanner in the works and the cost base reset under Division 296 has meant that the auditor’s file for FY2026 may well face extra scrutiny in the future with real life tax consequences at stake beyond the normal requirements of Regulation 8.02B compliance. Jacob will work through the line ball scenarios, what the ATO and the auditing standards each expect on the file, and how far the auditor reasonably needs to go.
Another year of many changes impacting SMSFs and those things that fall through the cracks. The session will cover changes to the law and technical developments ranging from fund establishment issues to the payment of benefits.
“Since 2022, ASIC has disqualified around 45 SMSF auditors, with enforcement activity continuing to increase. So the question for auditors is: when something does go wrong, how well will your Professional Indemnity insurance actually protect you?”
The presentation will take you through some real-world PI claims scenarios, what tends to go wrong, and some practical steps auditors can take to better protect themselves and their business.
Self-managed superannuation funds put control, wealth and age in the same hands — and when a member’s capacity declines, the fund’s s 17A status, its benefit payments and its nominations are all suddenly in question. This session covers the legal framework of elder abuse and undue influence, what recent cases mean for SMSF decision-making, the enduring attorney pathway and its traps, and the red flags sitting in a fund’s own records. Anna Hacker, a Wills & Estates Accredited Specialist with a background in elder law, will assist attendees to understand the practical importance of understanding a member’s loss of capacity with real life case studies to bring this important topic to life.
In this session, Tax Ombudsman Ruth Owen will share how she is working to improve fairness, transparency, and integrity across Australia’s tax and super systems, and what that means for business and tax professionals.
Our interactive Q&A session is your opportunity to engage directly with the speakers. Bring your questions, share your thoughts, and gain deeper insights into the topics discussed. Whether you’re seeking clarification, practical tips, or future-focused perspectives, this is your chance to get answers tailored to your needs. Don’t miss the opportunity to turn knowledge into action—get your questions ready!
Many SMSF members would prefer their fund, rather than themselves, to acquire valuable employee share scheme interests. But can it? This session explores the legal and practical challenges that arise when SMSFs invest in ESS-related equity, including section 66 issues, transfer of value concerns, contribution consequences and the growing reach of the NALI rules. Bryce Figot will provide a practical roadmap for approved SMSF auditors seeking to identify and assess the key risks in these arrangements.
A review of recent lessons gained from the regulator’s rulings and court decisions impacting on fund trusteeship, investments and benefit classifications.
The rapid adoption of AI, cloud platforms and outsourced administration is changing the environment in which SMSF audits are performed and audit evidence is created, stored and exchanged. This session examines the Professional TFN Governance Framework through the lens of the SMSF auditor, incorporating the TPB’s recently released guidance on the use of AI by registered tax practitioners. It considers TFN confidentiality and disclosure, the auditor’s handling of sensitive client data, reliance on AI-assisted and third-party systems, and the implications for audit evidence, professional judgement, quality management and auditor independence. The session concludes with a practical governance framework to help SMSF auditors identify, document and respond to the emerging privacy, data-security and professional risks created by AI-enabled SMSF administration.
Introducing the partners powering connections and insights at Auditors Day 2026.
Email: awan@auditorsinstitute.com.au today to express your interest.
This event is designed for SMSF Auditors, Registered Company Auditors, and professionals working in audit, compliance, and superannuation.
Division 296, cost base resets for digital assets and unlisted entities, the TPB’s new AI guidelines, contribution rules and employee share schemes, professional indemnity claims, and where the Tax Ombudsman stands on fairness and integrity across the system.
You can register directly through the Auditors Institute website. Simply select your ticket type (member or non-member) and complete the online registration form.
Members: AUD $520. Please log in to get the member’s price.
Non-Members: AUD $620
Group booking discounts may be available. Minimum of 3, Please contact awan@auditorsinstitute.com.au
Yes. We are offering an in-person and a virtual option for those who prefer to join online.
Yes. Attendees will receive a Certificate of Attendance and 6 CPD Hours.
The in-person event will be hosted at The Langham, Melbourne (with virtual access available nationwide).
This year’s Auditors Day features some of Australia’s most respected leaders in SMSF and audit practice. With decades of combined experience, they’ll share practical strategies, real-world examples, and the latest industry updates—designed exclusively to help auditors stay ahead in a rapidly evolving audit landscape.
Ambassador
Auditors Institute Ltd
Director
Tactical Super
Special Counsel
DBA Lawyer
Founder
Christo Partners
Tax Ombudsman
Principal
LDB Group
Auditing the Winding Up of an SMSF
Navigating Grey Areas in Audit Contravention Reporting
Real-World SMSF Audit Challenges: Deed Reviews, Offshore Assets & Case Analysis
Avoiding the Pitfalls: Key SMSF Audit Deficiencies Identified by the ATO & ASIC
Auditing Digital Assets in SMSFs: Managing Risk and Ensuring Compliance
Update from the Tax Ombudsman
Maintaining Independence in SMSF Audits: Understanding and Applying APES 110
Limited Recourse Borrowing Arrangements (LRBAs)
Cryptocurrencies and other digital assets are making their way into SMSF portfolios, bringing unique challenges for auditors. Discover how to verify existence, ownership, and valuation in a market known for volatility and security risks. You’ll learn the latest best practices for audit evidence, wallet verification, and control testing — ensuring your audits are both compliant and defensible
In this session, the Tax Ombudsman Ruth Owen will share how she is working to improve fairness, transparency, and integrity across Australia’s tax and super systems, and what that means for business and tax professionals.
Winding up an SMSF involves more than closing bank accounts. This session will cover the key audit requirements, including asset disposal, benefit payments, documentation, and reporting to the ATO. The session also covers the role of SuperStream in the wind-up process, highlights common issues through practical examples, and outlines the steps auditors should take to provide assurance that the fund has been properly finalised.
Deanne Firth will also share her insights in Navigating Grey Areas in Auditor Contravention Reports. This segment explores the most common grey areas auditors face — from materiality thresholds and judgment calls on compliance breaches to handling repeat contraventions. Real-world case studies and practical checklists will equip you to make defensible decisions and strengthen the quality of your reporting.
Learn from the mistakes of others. We’ll unpack the most common and costly audit deficiencies highlighted in ASIC’s recent inspection reports — from inadequate audit evidence and poor documentation to insufficient risk assessment procedures. You’ll walk away with practical strategies, checklists, and quality control tips to lift your audit standards and safeguard your registration.
Bryce will also consider the latest case law impacting SMSFs, ranging from succession planning and taxation to a mystery surprise case that sort of involves ‘Division 296 tax’.
Our interactive Q&A session is your opportunity to engage directly with the speakers. Bring your questions, share your thoughts, and gain deeper insights into the topics discussed. Whether you’re seeking clarification, practical tips, or future-focused perspectives, this is your chance to get answers tailored to your needs. Don’t miss the opportunity to turn knowledge into action—get your questions ready!
A deep dive into complex SMSF audits involving outdated deeds, foreign property holdings, and lessons from actual audit case studies. SMSF audits are rarely straightforward, and complex scenarios can quickly test an auditor’s knowledge and judgement. From dealing with outdated or defective trust deeds to navigating the complexities of offshore property investments, auditors are increasingly faced with challenges that demand careful analysis and practical solutions. In this session, we’ll explore real-life case studies to highlight common pitfalls, compliance risks, and key lessons to strengthen your audit approach.
Graeme will also tackle Foreign property holdings in SMSFs – is it possible? He’ll unpack the compliance risks, tax implications, and audit challenges of overseas investments, sharing real examples and practical guidance for auditors.
Independence is at the heart of every quality audit. This session takes a deep dive into the APES 110 Code of Ethics for Professional Accountants, exploring how SMSF auditors can maintain objectivity and avoid conflicts of interest in practice. Michael will also tackle the complexities of auditing Limited Recourse Borrowing Arrangements (LRBAs). You’ll work through real-world client scenarios and tricky independence threats, ensuring you’re well-equipped to apply the Code consistently and confidently.
Michael will also cover the auditing challenges of Limited Recourse Borrowing Arrangements (LRBAs). From loan documentation and compliance with SIS requirements to common pitfalls auditors encounter, this segment will highlight what to look out for when auditing SMSFs with property or other assets held under an LRBA structure.
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Graeme Colley has spent more than 30 years working at the technical and policy end of Australia’s superannuation system.
His career spans senior roles at the ATO, the Insurance and Superannuation Commission, Macquarie Bank, Mercer, OnePath, and SuperConcepts — as well as Director of Technical and Professional Standards at the SMSF Association. Across those roles he has drafted legislation, shaped policy, and delivered high-level technical advice to regulators and practitioners alike.
He also held the position of National Technical Manager at OnePath and Executive Manager, Technical and Private Wealth at SuperConcepts, and has worked with the Institute of Chartered Accountants in Australia and New Zealand.
Graeme brings that depth of regulatory and technical knowledge to his role as Ambassador of The Auditors Institute.
Bryce is also recognised as one of Australia’s leading SMSF lawyers. He has worked predominantly in the fields of tax and superannuation over the past 21 years and holds a Master of Laws from the University of Melbourne.
Bryce is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Bryce regularly presents for the major professional bodies including the SMSF Association, CPA Australia The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Bryce is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. Bryce wrote the book Complete Guide to SMSFs: Planning for Loss of Capacity and Death, published by CCH Wolters Kluwer. Bryce is on the editorial panel of LexisNexis’ Australian Superannuation Law Bulletin.
Director
Auditors Institute Ltd
Experienced External and Internal Auditor, Litigation and Forensic Accountant and Board Director. Steven also provides corporate advisory services around corporate governance, complex tax matters, historical and predictive data analytics and has many paid and pro bono Board appointments. Strongly educated professional who graduated from Institute of Chartered Accountants, Adelaide University and the University of South Australia.
Tax Ombudsman
Ruth was appointed to the role of Tax Ombudsman in July 2024. Ruth brings a wealth of experience in tax, public administration and complaints management, having spent more than 30 years in various senior leadership positions across the public sector in Australia and the UK. Her experience includes employment, social services, education and tax (as a Director General and Tax Commissioner of the UK tax office). Ruth received the CBE for her services to reducing unemployment during the GFC.
Director
Tactical Super
Jacob Kewley is a Director of Tactical Super, a specialist SMSF audit firm. A Registered SMSF Auditor and Chartered Accountant, Jacob has spent over a decade in the SMSF audit space and is deeply invested in exploring how technology and automation can raise the floor on what is possible from the annual audit. Jacob brings particular depth of experience in auditing digital asset holdings and takes a year-round approach to client support, helping firms stay ahead of compliance obligations well beyond audit season. He’s always happy to talk shop, whether that’s audit workflow, crypto procedures, or where the industry is headed.
Principal
Alexis Insurance Brokers
Peter Kalantzis is the Principal of Alexis Insurance Brokers.
Peter has over 20 years general insurance broking experience. He specialises in providing PI Insurance solutions in accounting & financial services.
Peter holds a Bachelor of Commerce. Peter is authorised to provide general insurance product advice. He has previously worked extensively in financial services, these include the FPA & with Morningstar Australia.
Client Director
Pitcher Partners
After an accomplished legal career leading two national estate planning teams, Anna now serves as a Client Director within the Family Office team at Pitcher Partners. She holds a combined Bachelor of Arts (Honours) and Bachelor of Laws (Honours) degree, during which she spent a semester in Berlin on a German government scholarship to research her thesis on the language of fear in correspondence from Jewish refugees fleeing Vienna for Melbourne in 1937. Following her admission as a legal practitioner, Anna initially focussed on Elder Law before becoming an accredited specialist in Wills & Estates, member of the Law Institute of Victoria and the Society of Estate and Trust Practitioners. Her practice has centred around complex estate planning and advising high-net-worth individuals on how to achieve their estate planning goals. Anna is passionate about education and excels at clarifying complex legal concepts, demonstrated during her time as host of Australian Unity’s podcast “What Happens When I Die?” and, more recently, Pitcher Partners’ business podcast “Navigating the Middle Market”. Additionally, she has provided legal consultancy for seasons two and three of the ABC’s award-winning television series “Fisk”.
Being an expert in the field of SMSF audits, Deanne imparts her knowledge by speaking at a variety of conferences and webinars on superannuation and taxation, including CCH Learning, CPA, and CA. She also founded her own professional development firm, Effective PD, which offers accountants weekly pre-recorded webinars on current tax and superannuation issues. She is also a prolific contributor for publications like Accountants Daily and SMSF Adviser.
Deanne was awarded Auditor of the Year for two consecutive years, 2017 and 2018, at the SMSF and Accounting Awards Victoria. Her audit firm, Tactical Super, was named SMSF Audit Firm of the Year in the 2018 SMSF and Accounting Awards.
Peter Christo is the Founder and Managing Director of Digital Asset Custody Solutions (DACS), an Australian RegTech delivering audit-grade digital asset verification through its Digital Asset Attestation Platform (DAAP). Since 2018, he has led DACS’s transformation into a trusted provider of independent proof-of-holdings reports for SMSFs, auditors, and institutions.
Peter has over 20 years’ experience in financial services and digital innovation. He was also the founder of ChinaPayments.com, one of the early cross-border payment platforms bridging Australia and China. His work spans fintech, digital payments, and startup commercialisation across Asia and the Pacific.
He is an Industry Growth Program (IGP) Adviser for the Australian Government, a sessional lecturer at RMIT University, and the host of the podcast “Entrepreneurship with Christo”, where he explores the business of innovation with founders and experts.
Peter holds a Master’s in Entrepreneurship and Innovation and a Bachelor’s in Economics and Marketing.
Ruth was appointed Tax Ombudsman on 15 July 2024 for a 5-year term.
Ruth brings a wealth of experience in tax, public administration, complaints management and dispute resolution. She has spent more than 30 years in various senior leadership positions across the public sector in Australia and the United Kingdom (UK).
Ruth was previously a Director General and Tax Commissioner of HM Revenue and Customs in the UK, Head of Profession for operational delivery in the UK Civil Service and Deputy CEO of Jobcentre Plus, the UK employment service and welfare service delivery agency.
In moving to Australia, Ruth joined EY Advisory as the lead partner in Human Resources Services, providing professional services to Government and community sector clients, including publishing guidance on complaints management and supporting the National Redress Scheme for survivors of institutional child sexual abuse.
Most recently, Ruth spent over 3 years in NSW Government, as a Deputy Secretary at Education and then leading the delivery of public sector reform in the NSW Premier’s Department.
Ruth was awarded the Commander of the Order of the British Empire in the UK for her public service in reducing unemployment during the Global Financial Crisis.
Michael has 25 years working in Corporate Tax, Private Wealth and SMSF advisory domains. Michael has worked for two Big-4 firms, a second-tier firm and a professional accounting body. More recently Michael has worked as a Principal in Tax Consulting for a large Melbourne based firm. Michael is currently a Manager working in Domestic Tax Advisory for a Top-20 ASX-listed entity. Michael has spent 18 of the last 25 years with a strong focus on SMSF advisory work. Michael also assists the Auditors Institute with its popular Member’s Forum
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