Additional regulations and tightening restrictions amplify the need for SMSF auditors to address the more complex issues arising from SMSF audits.
With additional regulations and changes in the complex SMSF sector, auditors of SMSFs need to remain informed of new legislation and auditor obligations.
This workshop will further explore the complexities of SMSF audits and builds on the Audit of SMSFs Competency Workshop, providing an update on the current audit requirements from a professional standards and ATO perspective.
Practical and interactive, the Advanced Workshop supports your ongoing audit competency requirements and helps you to continually improve audit quality.
Session 1: Contributions
With constant changes to the contribution rules, what is it that that auditor has to check?
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What are the contribution rules?
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What does the auditor need to check?
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Why are we concerned with tax issues?
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How do Excess contributions work?
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When is a ‘mistake’ made?
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When can contributions be refunded?
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Pending / new contribution issues
Session inclusions
All delegates will receive a copy of the presentation and any handouts.
CPE Hours
Earn 2 CPE hours per session (6 CPE Hours for the entire 3 part series)
This session is part of the following series
Audit of SMSFs - Advanced Workshop Series
Presenter