In the course of conducting the audit, the auditor may obtain information regarding the SMSF, a trustee or another auditor which the auditor considers may assist the ATO in performing its functions under the SISA or SISR. This information may relate to compliance with requirements of the SISA or SISR which are not specified in the approved form auditor’s report or the ACR. Under section 130A of the SISA, the auditor may report any such information to the ATO in the ACR.

The auditor considers whether any regulatory information reported in the ACR under section 130A needs to be included in the auditor’s report on compliance, as the approved form auditor’s report allows for reporting on additional sections of the SISA and SISR, and whether the information affects the compliance assurance opinion.

From 1 July 2019, a disclaimer has been included to clarify that, when an auditor provides information about a fund or trustee in Section G of the ACR, they are consenting to the disclosure of their identity to the SMSF trustee. If an auditor does not wish for their identity to be disclosed, they would instead make an anonymous disclosure via the ATO website.