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SMSF Auditor Registration
- 1. 15 June 2013 Euan Bloomer PO BOX 4000 Gippsland Mail Centre Vicotria 3841 Euan Bloomer Web: www.asic.gov.au Telephone: 1300 300 630 ---Please find enclosed your certificate of registration as a self-managed superannuation fund auditor and schedule of conditions of registration---
- 2. Certificate of registration as a self-managed superannuation fund auditor This is to certify that: Euan Bloomer was, on 14 June 2013, registered as self-managed superannuation fund auditor, under s 128B of the Superannuation Industry (Supervision) Act 1993. Date of registration: 14 June 2013 SMSF Auditor number: 100188592 Certificate of registration issued by the Australian Securities and Investments Commission on 15 June 2013 Rosanne Bell Senior Executive Leader Registry Services and Licensing Euan Bloomer Page 1 of 2
- 3. Schedule of conditions Compliance with competency standards The approved SMSF auditor must comply with any competency standards published by ASIC under section 128Q of the SIS Act. Compliance with auditing and assurance standards The approved SMSF auditor must document, maintain and comply with auditing and assurance standards made by the Auditing and Assurance Standards Board under section 227B of the Australian Securities and Investments Commission Act 2001 that are applicable to the duties of an SMSF Auditor. Auditor independence requirements The approved SMSF auditor must comply with auditor independence requirements produced by the Accounting Professional and Ethical Standards Board Limited set out in the APES 110 Code of Ethics for Professional Accountants. Continuing professional development requirements The approved SMSF auditor must complete at least 120 hours of continuing professional development (CPD) training every three years, which must include 30 hours of training on superannuation of which at least 8 hours of training is about auditing of SMSFs. The approved SMSF auditor must keep a written record of their participation in CPD activities, which must be kept for at least three years after the end of the calendar year in which the activity took place. Professional indemnity insurance requirements The approved SMSF auditor must at all times maintain a professional indemnity insurance policy which either: i) complies with the level set under a limitation of liability scheme provided by a professional organisation; or ii) has a minimum insured amount of $500,000 together with adequate policy terms covering civil liability claims in respect of SMSF audits. Compliance with auditing standards The approved SMSF auditor must document, maintain and comply with auditing standards made by the Auditing and Assurance Standards Board under section 336 of the Corporations Act 2001 that are applicable to the duties of an SMSF Auditor. Notifications to ASIC The approved SMSF auditor must notify ASIC of any change in those matters which are required to be notified under section 128H of the SIS Act. Euan Bloomer Page 2 of 2