Don’t forget that as of 1 July 2013, all SMSF auditors must be registered with ASIC before they can complete any SMSF audits. If non-registered auditors are still found to be completing SMSF audits, then they may face sanctions from ASIC.
All SMSF trustees have been encouraged to ensure that their appointed SMSF auditor is registered with ASIC. ASIC have made this easy for trustees through the use of their free SMSF auditor search register.
Simply visit the SMSF Auditor Register to ensure that your SMSF auditor or you (as an auditor) are registered.