Why It Matters Who Audits Your SMSF: The Importance of a Trusted Local Auditor
- Superannuation Audit Services
- Apr 17
- 2 min read
The ATO has recently raised concerns about the misuse of SMSF auditor numbers (SANs)—a practice that can have serious consequences for trustees and the integrity of the self-managed super fund (SMSF) sector.
In some cases, SANs are being included on SMSF annual returns without the auditor being properly engaged or even completing the audit. This calls into question whether the fund has actually been audited in line with regulatory standards.
What is SAN misuse?
A SAN (SMSF auditor number) is a unique identifier used to confirm that a registered auditor has conducted an audit for an SMSF. When a SAN is misused—such as being listed on a return without the auditor’s knowledge—it creates a compliance risk and undermines trust in the process.
The ATO is actively reviewing these cases and holding trustees accountable for ensuring that proper audit procedures are followed. As a trustee, it's essential that you know exactly who is auditing your fund and that the audit is completed according to Australian standards.
Why work with a trusted local auditor?
At Superannuation Audit Services, we’re committed to providing SMSF audits that are handled entirely by our experienced team in Australia. We believe in transparency, accountability, and a professional approach to every audit.
Here’s why that matters:
Clarity – You’ll always know who your auditor is and have a direct line of communication throughout the audit process.
Compliance – We stay informed on the latest changes in SMSF legislation and ATO guidance to ensure your fund remains compliant.
Trust – All audits are conducted by qualified, ASIC-registered auditors working within Australia—never by unknown or unverified third parties.
Security – Your fund’s data stays secure, and your audit is handled with care, professionalism, and integrity.
Know who’s auditing your SMSF.
If you're unsure who is actually auditing your fund—or whether an audit is even taking place—it’s time to ask the question. Choosing a reputable, local SMSF auditor is the best way to ensure your fund is meeting all ATO requirements and avoiding unnecessary risk.
Get in touch with Superannuation Audit Services today to learn more about how we support trustees with trusted SMSF audit services across Australia.
Read the ATO's article on SMSF auditor number (SAN) misuse
