SMSF auditors: Independence and code of ethics

Independence for auditors of self-managed super funds is a significant issue for public practitioners. In this podcast episode, Channa Wijesinghe and Kellie Grant discuss the restructured code of ethics as well as auditor independence matters that impact on the SMSF sector.

Guests: Channa Wijesinghe, CEO, Accounting Professional and Ethical Standards Board Kellie Grant, Director of SMSF Risk and Strategy, Australian Tax Office
Host: Josephine Haste, Policy Advisor, Ethics and Professional Standards, CPA Australia

Further Resources:
Independence Guide - 5th Edition
Changing winds of accounting ethics
Restructured Code of Ethics clarifies SMSF audit independence issues
Podcast: ATO explain their SMSF Auditor 2019 compliance program findings and 2020 focus areas
Auditor independence in the crosshair
ATO Update SMSF auditors: new Independence Guide and the Commissioner’s focus for 2020–21 24 June 2020
APES 110 – Code of Ethics for Professional Accountants (including Independence standards) (2018) – effective 1 January 2020
Transcript (PDF)



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