Self-managed superannuation fund (SMSF) independent approved auditor's report

This approved form is effective for reporting periods starting on or after 1 July 2021. You may use this report for audits completed for earlier periods – however, you must take care to comply with the auditing standards and legislation that applied to that earlier period.

This report will only be reissued when changes are made.

Update 2 August 2021

Changes have been made to the SMSF independent auditor’s report (IAR) (NAT 11466) effective for reporting periods starting on or after 1 July 2021. After 31 July 2021 only the independent auditor’s report (IAR) (NAT11466-07.2021) can be used for reporting periods starting on or after 1 July 2021. The 2019 version has been removed.