ARC Super has provided SMSF audit training and technical services to Accounting Practices, Superfund Administrators and Financial Planners throughout Australia for over 10 years.

For the last 9 years ARC Super has also developed SMSF Audit Software and SMSF Audit Toolkits for software providers and accounting firms.  Below you will find a copy of the ARC Super SMSF Audit Toolkit and accompanying resources.

ARC Super is also an accredited training provider of Auditflow, Australia’s leading SMSF Audit Software provider.

Contact us to learn how ARC Super can assist with your SMSF audit needs.


ARC Super SMSF Audit Toolkit

ARC Super SMSF Audit Toolkit November 2015 PUBLIC VERSION


SMSF Toolkit – Accompanying Resources

ATO PCG 2016/5 – Arm’s length terms relating to Limited Recourse Borrowing Arrangements

Australian Bureau of Statistics – Ave House Price Increases Capital Cities 2017

Independence Guide Joint Accounting Bodies 4th Edition

Management Letter Template 2016

Auditors Report Template 2016

Trustee Representation Letter Template 2016

Engagement Letter Template 2016

Ethical Letter Template 2016

ATO Document – Completing the ACR


SMSF Legislative and Professional Standards

APES 110 Code of Ethics for Professional Accountants

SMSF Auditor Competency Standards ASIC March 2015


ATO Rulings and Pronouncements

Relevant SIS reference (s.17A Definition of a SMSF)

SMSFR 2010-2 Person holding enduring power of attorney in place of SMSF member

Relevant SIS reference (s.62 Sole Purpose)

SMSFR 2008-2 Application of Sole Purpose Test

Relevant SIS reference (s.65 Lending or Providing Financial Assistance)

SMSFR 2008-1 Lending or Providing Financial Assistance

Relevant SIS reference (s.66 Business Real Property)

SMSFR 2009-1 Business Real Property Definition

Relevant SIS reference (s.66 Acquisition of Assets from Related Party)

SMSFR 2010/1 Acquisition of Assets from Related Parties

Relevant SIS reference (s.67 Borrowing)

SMSFR 2009-2 Borrowing Definition

Relevant SIS reference (s.67A Limited Recourse Borrowing Arrangements)

SMSFR 2012-1 Limited Recourse Borrowing Arrangements

Relevant SIS reference (s.67A Limited Recourse Borrowing Arrangements – NALI relating to related party loans)

PCG 2016/5 Non Arm’s Length LRBA

Relevant SIS reference (In House Assets – Unpaid distributions from U/T)

SMSFR 2009-3 Unit Trust Investment – Unpaid distributions

Relevant SIS reference (In House Assets – Definition inc. Related U/T and private companies)

SMSFR 2009-4 In House Asset Definition inc Related Unit Trusts

Contact us:

Ph: 1800 300 578