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Audit

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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Trustees and auditors still relying on ‘outdated practices’ in market valuations: ATO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
Correct market valuations biggest roadblock in audit process, warns expert
Investment strategy documentation essential for audit
Not all qualifications are equal
Breaching section 85 will catch more than trustees
Financial statement basics can aid audit process: expert
Caddick victims get in-principle settlement
Repair or renovation subject of PBR

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