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A common issue in the SMSF sector, independence is the assurance that an auditor does not have any conflicts of interest with the audits they conduct. This is covered under APES 110 'Code of Ethics for Professional Accountants, and can have severe consequences.
Common examples that indicate a lack of an independent auditor are common financial interests or personal relationships between members of an SMSF and the person who audits it. There has also been conflict around whether financial advisors are independent enough to conduct an SMSF audit.
In most cases, a 'better safe than sorry' approach is ideal. That's where services like Evolv Black can remove uncertainty, shifting full audit cycle liability to our team.
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