Edition 33 of selfmanagedsuper examines what the change to auditor independence standards will mean for the SMSF sector, as well as the considerations required when repairing superannuation balances affected by the COVID-19 early release provisions. Our regular contributors look at how falling stock prices can benefit a portfolio, the investment opportunities emerging markets present, as well as strategies related to excess contributions, combining salary sacrifice arrangements with transition to retirement income streams, six member funds and the pending ECPI changes.