SMSF Auditor number (SAN)

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SMSF Auditor NumberThe SMSF Auditor Number (SAN) is an identifying number ASIC issues to people registered as SMSF auditors.

Since 1 July 2013 only those registered by ASIC to be SMSF auditors are allowed to conduct SMSF audits.

The SMSF auditor number is issued by ASIC when SMSF auditors are registered. The SMSF Auditor Number can be used to search ASICs SMSF auditor register, along with the name of the auditor. The ASIC SMSF auditor register includes details of:

  • Name
  • Number
  • Registration Date
  • Status
  • Principal place of practice
  • Current Capacity
  • Business name

The SMSF Auditor Number is one of the details required on the SMSF Annual Return in order to lodge it with the ATO. Starting in 2012 the ATO began transitioning the SMSF Annual return from reporting the membership body of SMSF auditors to the SMSF Auditor Number. The 2011, and prior, SMSF annual returns required the auditor’s professional body and membership number. These professional bodies were:

  • CPA
  • ICAA
  • NIA
  • ATMA
  • NTAA
  • SPAA
  • Registered company auditor

The 2014 SMSF Annual Return, and likely future returns, only include the SMSF auditor number.

Misuse of SMSF Auditor Numbers

The ATO says that since the introduction of the SMSF Auditor Number it has “become aware of a small number of cases” of abuse of the numbers. This includes people using the SMSF auditor number of an SMSF auditor to lodge an SMSF Annual Return when that auditor didn’t audit the fund. In response the ATO has formed a project team to investigate and take action against those wrongly using SMSF auditor numbers.

SMSF auditors who believe their SMSF Auditor Number has been misused should contact the ATO.

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