Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An approved SMSF auditor or suspended SMSF auditor must, within 30 days after the end of:
(a) the 12 month period beginning on the day the auditor's registration as an approved SMSF auditor took effect; and
(b) each subsequent 12 month period;
give to the Regulator a statement relating to that period.
(2) The statement must be in the approved form.
(3) The Regulator may, at any time before the statement is due, extend (or further extend) the period for giving the statement.
Note: The approved form may require electronic lodgement of the statement: see sections 11A and 11B.