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The government’s plan to change the annual audit requirement to a three-yearly cycle for SMSFs with a good history may lead to seasonal swings in workflow for audit firms and could magnify risks for practitioners and trustees, industry experts have warned.
In a budget announcement, the government has revealed plans to change the annual audit requirement to a three-yearly requirement where SMSFs have a good history of good record keeping and compliance.
Read the full article at SMSF Adviser.