I am auditing a fund in which a rollover occured within the financial year being audited. In relation to regulation 6.17, we must obtain sufficient appropriate evidence that rollovers were conducted via SuperStream. The ATO list the following as sufficient appropriate evidence: Where the SMSF is the receiving fund, you need to obtain evidence confirming:

• Where the rollover request was received by the SMSF directly from the member, the SMSF used SuperStream to request the rollover from the transferring fund. Evidence could include a

• printout of the 'initiate rollover request' (or equivalent) message from the receiving fund's SMSF messaging provider.

• The rollover was allocated to the member within 3 business days after the fund received the rollover payment and the message containing all the information required to enable it to occur. Evidence could include

• bank/member account and transaction details

• a printout of the 'rollover transaction request' (or equivalent) message from the transferring fund's SMSF messaging provider.

The trustees of a fund I am auditing are having difficulty obtaining the rollover request document from their ESA, which is the evidence we are required to obtain according to the ATO. It is clear the fund has an ESA and a rollover occured, but the trustees do not know how/are unable to obtain and provide the relevant evidence.

Will a qualification of Part B suffice, or must a contravention report be lodged as well if the value of the rollover meets the ACR threshold?

Thank you.