# SMSF Audit Checklist for 2025-26

Canonical URL: https://superinformed.com.au/smsf-audit-checklist
Markdown URL: https://superinformed.com.au/llms-pages/smsf-audit-checklist.md
Section: SMSF Audit
Last modified: 2026-08-23
Review focus: General SMSF guidance for Australian trustees.

Summary: Free SMSF audit checklist for Australian trustees preparing records for their 2025-26 audit.

Editorial note: Super Informed content is general information for Australian SMSF trustees. It is not personal financial advice, tax advice, or legal advice.
Author/editor: Sam Corrie, Founder & Editor, Super Informed, Adelaide SA
Editorial method: Primary-source review of ATO, ASIC, Treasury, legislation, regulator announcements, explanatory material, and official guidance where available.
Independence: Super Informed is an independent editorial project. It is not affiliated with, endorsed by, or written on behalf of any employer, bank, super fund, product issuer, adviser, accountant, or regulator.
Corrections: Corrections and clarifications can be sent to sam@superinformed.com.au. Material corrections are reflected in the article and updated date where appropriate.
Scope: General information only. Not personal financial advice, tax advice, or legal advice.

## Source Base

- [Australian Taxation Office SMSF guidance](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf)
- [ATO key superannuation rates and thresholds](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds)
- [ATO SMSF administration and reporting](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/administering-and-reporting)
- [ATO SMSF regulation and compliance](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/smsf-regulation-and-compliance)
- [ASIC Moneysmart SMSF guidance](https://moneysmart.gov.au/how-super-works/self-managed-super-fund-smsf)

## Page Content Extract

Super Informed
Free checklist for Australian SMSF trustees

2025-26 financial year edition

# SMSF Audit Checklist for 2025-26

Know what to review and what records to have ready before your SMSF audit starts.

## Get the free checklist

Free. Delivered to your inbox. You will also receive Super Informed, our free weekly SMSF newsletter.

Sent to 500+ SMSF trustees

Free 7-page PDF

## Get the free checklist

A practical 7-page PDF for Australian SMSF trustees preparing for audit.

- 20 audit preparation areas

- Records to have ready

- Common follow-up triggers

Free. Delivered to your inbox. You will also receive Super Informed, our free weekly SMSF newsletter. Unsubscribe anytime.

## What does the SMSF audit checklist cover?

return (

Why prepare early

## Audit prep is mostly record prep.

The checklist helps you review the evidence before your auditor has to ask.

Audit record file

Evidence to gather before follow-up starts.

- Fund documents

Trust deed
Minutes
Investment strategy
Pension records

- Year-end evidence

Valuations
Contributions
Expenses
Statements

- Follow-up triggers

Related parties
LRBAs
Collectibles
Prior year issues

For SMSF trustees

## For the person getting the audit records ready.

- Trustees managing the fund themselves

- Trustees working with an accountant

- Corporate trustee directors preparing records

Download the checklist

## SMSF Audit Checklist FAQ

Quick answers before you request the checklist.

## Get the SMSF Audit Checklist.

Subscribe free and we will send the 2025-26 checklist to your inbox.

- Free PDF

- Sent to 500+ trustees

- Unsubscribe anytime

### Send me the checklist

Free. You will receive Super Informed and the audit checklist by email.

© 2026 Super Informed | ABN 52 996 532 669 | General information only - not financial advice. Always consult a licensed financial adviser, registered tax agent, approved SMSF auditor or other appropriate professional before making decisions about your SMSF.

Home
Privacy
Terms