Lodgement deadlines approaching fast
How to get your SMSFs through audit before the lodgement deadlines
The lodgement deadlines are fast approaching and, as is the norm for this time of year, our audit team is flat out attending to the audits streaming through our doors.
Our average turnaround this year is again well under five days so we are well-positioned as May beckons.
However, to maximise the number of audits we complete, we ask for your assistance by actioning the following:
1. CONFIRM THE DUE DATE
Prioritise your funds and let us know those which are eligible for lodgement by 5 June, rather than 15 May.
2. ADVISE US OF LODGEMENT EXTENSIONS
If you have a lodgement extension, please let us know the details so we can prioritise the funds which don't.
3. PROVIDE INFORMATION TO US ASAP
We can guarantee that funds sent to us for audit by the close of business on Monday 6 May will be reviewed before the first lodgement deadline. If a fund is received by us after that date, there remains a good chance we will be able to review it but we are not able to guarantee this.
4. PROVIDE ALL REQUIRED INFORMATION
We don't take pride in raising lots of audit queries, instead, we would much prefer to simply issue the audit report. Therefore, you can assist by providing all required information from our audit checklist in the first instance. If you have misplaced the checklist, please reach out to us.
5. ENSURE ALL ASSETS ARE VALUED AT THEIR CURRENT MARKET VALUE
It is imperative you ensure the market valuation for each investment has been considered when preparing the financial statements and the valuation process has been clearly documented. Do not simply provide last year's valuation without any explanation or supporting evidence as to why this has been used. If there is no evidence to support the value or to demonstrate the consideration given to it, then it will be queried.
6. REVIEW THE INVESTMENT STRATEGY
Make sure the investment strategy is reviewed during the preparation of the financial statements to ensure it still complies with Regulation 4.09 and accurately reflects the current investment approach of the fund. If we identify an issue, we will query it which in turn will delay the completion of the audit.
7. ANSWER ALL QUERIES AT THE ONE TIME
To maximise our efficiency, we will only address the answers to the audit queries when all queries have been addressed. Therefore, we ask that you only send the answers to us when you have gathered a response for each query.
8. HAVE THE CLIENT SIGN THE REQUIRED DOCUMENTATION BEFORE THE LODGEMENT DUE DATE
Remember, we will not issue an audit report without the signed documents and you can't lodge the fund’s annual return without the signed audit report. Please do not ask about this as no exceptions will be made.
If you have any questions in relation to another of the points above or any other matter, please do not hesitate to reach out to your client relationship manager.
We encourage you to contact our team at Baumgartner Super by calling us on 1300 04 SMSF (1300 047 673) with any queries or comments you may have regarding this or any other audit issue.
Author
Sajee Madarasinghe
Director
Sajee is a driven CPA and CA (Sri Lanka) with 18 years’ experience predominantly in Audit and Assurance, the last 10 years of which have been focused entirely in the SMSF industry. With senior level roles held in SMSF Audit and Accounting, there is little that Sajee has not encountered, she is truly an expert in her field.
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