Before you can lodge your SMSF annual return (SAR) you must have an approved SMSF auditor undertake an independent audit on your fund.

The auditor will examine your fund's financial statements and assess whether your fund has complied with super law. You need to appoint an auditor to audit your fund each year, no later than 45 days before you need to lodge your SAR.

Make sure your auditor is registered with the Australian Securities and Investments Commission (ASIC) – if they are they’ll have an SMSF auditor number, which you need to provide on your SAR.