Our SMSF auditing firm (with ASIC SMSF auditors) has a long-standing referring firm who has recently presented us with a fund who we haven’t audited previously.

The first thing we noticed with this fund was that their financial statements and tax return do not have an ABN listed. We looked on the Super Fund lookup and are unable to find this fund – we had conversation with the accountant who noted that this is a small APRA Fund – which isn’t governed by the ATO. The financials of this fund were presented the same as all their SMSF clients.

We reached out to our local SMSF gurus who also were stumped on what was required here. From our research it appears that an ASIC approved SMSF auditor wouldn’t be able to undertake this audit, and perhaps the registration required was Registered Company Auditor.

We were hoping someone may have experience with this or advice as it appears this may be a fund we can’t engage but what kind of auditor would they need to see?

We appreciate any thoughts you can share with us.

Thank you!