SMSF Auditor Registration

Changes to the Superannuation Industry (Supervision) Act 1993 means that all accounting practitioners seeking SMSF Auditor registration must have their qualifications assessed.

Learn how the IPA can help you take advantage of these arrangements, including a fast-track assessment option.

Download the application form.

To be registered, an auditor will have to meet the following requirements:

  • be a fit and proper person (must not have serious criminal or fraud conviction, not be a bankrupt, etc);
  • hold a tertiary education in accounting (includes TAFE Advanced Diploma);
  • have some form of auditing training, either at tertiary study or post-graduate level
  • hold professional indemnity insurance (at least $500,000)
  • meet competency/ experience requirement - you must be able to prove that you have the skills to be competent to provide audit services
  • undertake 120 hours CPE every 3 years, including 30 Hours of SMSF/Audit CPE.

The IPA has prepared a Frequently Asked Questions document to assist members with SMSF audit registration changes.  

Need help?
If you require assistance relating to overseas qualification assessment for this purpose, please contact our Assessment Team Leader, Ye Deng