This approved form is effective for reporting periods starting on or after 1 July 2016. 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 12 June 2019

There are no changes to the SMSF independent auditor’s report at this stage. You can continue to use the SMSF independent auditor’s report on ato.gov.au as it is effective for all reporting periods from 1 July 2016.