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I have sent an Engagement Letter together with Representation letters to Trustee, with return addressed envelope. Trustees have not returned these documents for 2020 audit. What more can be done, other than refuse to audit the Fund for 2021 year until documents received.
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Hi Geoff
You could send a written request for the return of the documents within 14 days. In the letter advise the trustees that section 35C(2) of SIS requires documents to be provided within 14 days of a written request from the auditor and that if not received this could possibly lead to a qualification / audit contravention report.
The SIS legislation states at section 35C(2):
"If an auditor requests, in writing, a trustee of a superannuation entity that is a self managed superannuation fund to give the auditor a document, each trustee of the entity must ensure that the document is given to the auditor within 14 days of the request being made. Only documents that are relevant to the preparation of the report may be requested."
Thanks
SMSF AAA