The ATO has indicated there is no appetite among regulatory agencies to ease the continuing professional development requirements for SMSF auditors.

Situations where an SMSF auditor is being intimidated by a client can be managed if the practitioner cannot resign the account, a leading practitioner has said.

Contraventions of super laws that might arise as result of rental relief measures do not need to be reported by auditors for the current financial year, the ATO says.

Current steps to address SMSF auditor number misuse (SAN) are a good start but a better process than manual checking needs to be developed, a specialist auditor has claimed.