ATO explain their SMSF Auditor 2019 compliance program findings and 2020 focus areas

Kellie Grant, Director at the ATO, explains what the ATO has found in its reviews of Self-managed Superannuation Fund (SMSF) auditors in the 2019 compliance program and why many of those SMSF auditors were referred to ASIC. The ATO’s 2019 program focussed on the top 100 auditors and high-risk auditors. Kellie explains what the ATO’s focus is for the 2020 program, along with other audit quality initiatives and targeted compliance programs they are running. This is essential listening not only for SMSF auditors, but also for SMSF trustees, their tax agents and accountants.

Guest: Kellie Grant, Director of the SMSF Approved Auditors’ Portfolio, ATO

Host: Claire Grayston, Policy Adviser - Audit and Assurance, CPA Australia



  • ATO’s 2019 auditor compliance program focus areas 0:50
  • ATO 2020 auditor compliance program focus areas 5:17
  • Top 100 auditor program findings 2019 6:35
  • High-risk auditor program findings 2019 15:36
  • Outcomes of referrals to ASIC 19:21
  • Insights from 2020 auditor compliance program 22:31
  • ATO audit quality initiatives 24:54
  • SMSF auditor number (SAN) misuse 26:29
  • Reciprocal auditing arrangements 30:58
  • Auditors who performed no audits 32:25
  • On-line services for business 35:19

Further Resources:

audio Subscribe on iTunes

Play Listen to more episodes