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

This approved form is effective for reporting periods starting on or after 1 July 2019. 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 1 July 2020

The 2016 version of the SMSF annual return has been removed. Only the independent auditor’s report (IAR) (NAT11466-07.2019) can be used for reporting periods starting on or after 1 July 2019.