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Auditor contravention report pdf 2025

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The document is an Auditor/Actuary Contravention Report form required under the Superannuation Industry (Supervision) Act 1993. It is used by auditors and actuaries to report contraventions by trustees of self-managed superannuation funds, detailing fund and auditor information, specific contraventions, their rectification status, and financial position assessments. The form emphasizes the importance of accurate reporting and includes a declaration by the auditor or actuary.

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What are the consequences of ACR?

If you fail to lodge an ACR as required, we can impose a penalty of 50 penalty units on you. We can also apply penalties if (as first auditor) you havent informed us and a trustee about a matter which must be reported, but you tell another auditor you have.

What is an auditor contravention report?

The Auditor Contravention Report (ACR) is an essential reporting mechanism for SMSF auditors to notify the ATO of any identified contraventions of the SIS Act and Regulations. By applying the seven reporting criteria, auditors ensure the proper reporting of significant breaches and potential risks in SMSFs.

Why is an auditor report important?

Why is Auditors Report Important?? The report provides assurance that a companys financial statements are free from material misstatements, whether due to fraud or error. This increases the credibility of the financial information presented.

When an auditors report is given, what information is given in an auditors report?

The auditors report communicates the level of assurance the auditor provides regarding the financial statements. An unmodified opinion signifies high confidence, while modified opinions reflect varying levels of concern about the financial statements.

What is the auditors report of a company?

Contents of an Audit Report Mention that responsibility of the Auditor is to express an unbiased opinion on the financial statements and issue an audit report. State the basis on which the opinion as reported has been achieved. Facts of the basis should be mentioned.

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How to find an SMSF auditor?

To find an auditor in your area, simply enter the post code of your suburb and choose the proximity of search within 10, 100 or 1000 KM, you can also search by name and audit firm name.

Auditor contravention report pdf 2025

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