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12 Jul 10 SMSFs: approved auditors - disqualification and/or referral to a professional association - PS LA 2010/2

On 8 July 2010, the ATO issued Practice Statement PS LA 2010/2 entitled "Self-managed superannuation funds - approved auditors - disqualification and/or referral to a professional association".

The purpose of the Practice Statement is to outline considerations for the Commissioner, as the Regulator of self-managed superannuation funds, when deciding whether to:

  • disqualify a person from being an approved auditor for the purposes of the Superannuation Industry (Supervision) Act 1993, and/or
  • refer an approved auditor to their professional association.

 


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