You cannot escape the responsibility of tomorrow by evading it today.

Abraham Lincoln

The changes to SMSF auditing outlined in the APES 110 Code of Ethics and the corresponding new Independence Guide will have substantial and widespread implications for the accounting profession.

The impending revisions will largely prevent audits being conducted for SMSFs when the firm also prepares the financial statements. The change is expected to cause substantial disruption, which can be minimised if the transition is commenced immediately.

Be confident of meeting the new APES 110 SMSF Audit Independence Guide standards with Aquila Super.

Aquila Super has been the preferred independent SMSF auditor for hundreds of accounting practices since 1997. As one of Australia’s largest and most experienced SMSF specialists, the company has processed over 50,000 audits.


ACT NOW: Start your practices’ transition to avoid the capacity constraints expected in 2021


Receive x2 complimentary SMSF trial audits for all enquiries

Ben Lacey CA, SSAud®

Audit Partner – SMSF Specialist Auditor™
P: 1300 770 149