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 2: Investment rules
This workshop looks at specific SMSF investment rules and the audit issues that can arise from them.
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The Sole Purpose Test
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Collectibles – what are the new rules?
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Related parties
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In house assets and transitional provisions
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Loans and limited recourse borrowing arrangements.
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
