If you are a trustee of an SMSF then you should be well versed on the requirement to appoint an SMSF auditor no later than 45 days before the annual return is due to be lodged, but have you had the same auditor for years? Whilst familiarity with you and your fund may be a good thing, there are also some additional issues which should be considered. Registration with ASIC Is perhaps the most basic of requirements. When you retained your auditor you probably checked with ASIC to ensure that they were registered and had an SMSF audit number. … Continue reading SMSF auditors: what you need to know