Independence: where does it say if an auditor can or cannot audit the smsf of auditors spouses first cousin?
I am well aware of GS009 and AUDITOR Independence Guide May 2020 section 8.4 pages 80
I just want to make sure what others have observed
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It depends on the level of influence they have too. There is a question on the exam similar in"degree of separation".
If it was my cousin, then no issue. But others I know have close relationships with their cousins and that would affect independence.
Document document document why you are independent, as in this case, it's not always black and white.