Usually the ATO releases an updated audit report of how they want it to be aroudn this time but this year nothing I am aware of has come out, is it confirmed there are no changes?
top of page
When you become a member of The Auditors Institute, you immediately gain access to expertise, advocacy for your profession and peace of mind.
Ask a question in our members-only forum or use the search function to find prior technical discussions on your topic. You can expect a response within 24-48hrs.
Disclaimer
The forum is made available by The Auditors Institute Ltd for the benefit of it’s members only, and its primary purpose is to facilitate education, training, and discussion between members. The information and answers provided within the forum are of a general nature and do not consider any specific circumstances, objectives, financial situation or needs related to the matter/s raised. The responses should not be construed as financial advice, and each Member should seek their own professional advice before making any decisions. The Auditors Institute Ltd and its representatives are not responsible for any actions taken based on the information provided in the forum.
bottom of page
.png)

Hi CV
Yes in the past the ATO typically updated the audit report in July.
I note that the last change to the SMSF audit report was with effect from 1 July 2021 so there was no update in July 2022. (refer NAT 11466)
The ATO on their website still refers to this audit report as current so at this point there is no change to the SMSF audit report.
On the ATO website it states:
"For all audits completed on or after 1 July 2021 you must use Self-managed super fund independent auditor’s report (IAR) (NAT 11466, DOCX, 709KB)This link will download a file. This includes audits you complete on or after this date regardless of what income year they apply to."
Refer:
https://www.ato.gov.au/Forms/SMSF-independent-auditor-s-report/
Thanks
THE AUDITORS INSTITUTE