‘Perceived’ independence crucial in audit process: specialist
Maintaining “perceived” independence can be one of the major challenges for an auditor, a specialist consultant has said.
Maintaining “perceived” independence can be one of the major challenges for an auditor, a specialist consultant has said.
The IPA is renewing its call for the government to reconsider the current draft of the proposed Division 296 tax.
More SMSF trustees are being disqualified for breaches of investment restrictions in the Superannuation Industry (Supervision) Act, an education and...
A death benefit dependant does not have to be biologically related to the deceased, but it makes it more difficult...
Smartphones, streaming services and high-speed internet are contributing to the increase in the amount of money now needed for a...
The SMSFA has joined other industry bodies in calling for the cost of the CSLR levy to be spread across...
Trustees of SMSFs holding concentrated property assets are being urged to ensure valuations are robust, particularly when a single holding...
A major argument in favour of corporate trustees is the application of the ATO’s SMSF penalty regime, a leading industry...
SMSF advisers are playing an increasingly important role in guiding their investment clients to more diversified and risk-aware portfolios, a...
Materiality will play a major part in determining whether there has been a breach of non-arm’s length income, an industry...