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Audit

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Valuations and Div 296 can present auditors with challenges: technical expert
Loan recoverability major stumbling block at audit: specialist
Section 109 is a must-read for SMSF trustees: technical specialist
ATO reminds auditors to verify compliance with trustee declarations
Valuing unlisted trusts annually vital: specialist
Retrospective tax returns prohibited: adviser
Valuations not automatically accepted by ATO: legal specialist
ASIC to increase audit surveillance in 2025–26
Can a reg 13.22C entity invest in a partnership?
Auditors conducting in-house audits are still on the radar
CPA Australia calls for ASIC to implement reforms for multi-licensed auditors
ATO wants s104A trustee declarations retained for life of SMSF
Fortitude Investments backs ASF Audits in strategic tech-driven expansion of SMSF sector
Trustees and auditors still relying on ‘outdated practices’ in market valuations: ATO
Joint tenancy forbidden in BRP acquisition: expert
Business use test vital when considering acquiring BRP
ART ‘recommends’ limit on number of SMSF audits that should be undertaken
ATO releases SMSF auditor compliance focus for 2025
Court ruling reaffirms importance of title search
Smaller cryptocurrencies can present problems at audit, warns specialist

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