A clear line of sight.
The review should be free from interests or relationships that compromise—or appear to compromise—professional judgement.
Independence by design
An independent SMSF audit supports objective assurance. It begins with understanding relationships and threats before accepting the engagement.
The review should be free from interests or relationships that compromise—or appear to compromise—professional judgement.
Independence is evaluated in the context of the actual engagement, services, relationships and applicable professional standards.
A structured audit trail supports clear ownership, defensible conclusions and a better professional conversation.
The Australian Taxation Office explains the independence obligations that apply to approved SMSF auditors, including the professional framework and relevant standards. Refer to the ATO’s auditor independence guidance and seek professional advice for a specific situation.
This concept intentionally does not publish registration numbers, memberships, awards or client statistics. Those details must be verified and approved before launch, and the auditor’s SMSF auditor number must not be exposed.
Ready when you are