RG 243
Registration of self-managed superannuation fund auditors
Issued 4 March 2019. This guide is for people who wish to audit self-managed superannuation funds (SMSFs) under the Superannuation Industry (Supervision) Act 1993 (SIS Act).
In plain English
This guide explains how to register as an SMSF auditor under the SIS Act.
RG 243 applies to individuals and firms auditing SMSFs. It details the requirements for registration, including qualifications, experience, and continuing professional development. The guide was issued on 4 March 2019 and relates to the Superannuation Industry (Supervision) Act 1993.
Why it matters
If your business audits SMSFs, you must follow this guide to ensure you meet ASIC’s registration requirements. Failure to do so could impact your ability to provide auditing services.
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Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-243-registration-of-self-managed-superannuation-fund-auditors/. Rules Mate indexes + summarises; always verify against the regulator's live publication.