WHO SHOULD COMPLETE THIS REPORT?
You should use this report if you:
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You should use this report if you:
- are an approved auditor, and
- have been appointed by a trustee of a self managed superannuation fund (SMSF) to give a report on the operation of that fund for each income year.
- a registered company auditor
- a member of CPA Australia Limited
- a member of The Institute of Chartered Accountants in Australia
- a member of the National Institute of Accountants
- a member or fellow of the Association of Taxation and Management Accountants
- a fellow of the National Tax and Accountants Association Ltd, or
- the Auditor-General of the Commonwealth, a State or Territory.
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