SMSF Auditor independence for small-medium sized accounting firms For some time there has been debate in the accounting community as to exactly what constitutes independence for an SMSF Auditor in relation to small and medium sized accounting firms. The recently  released update (Feb 2013) to APES110 provides a clear guide via a number of specific examples for small to medium sized … Continue reading SMSF Auditor independence for small-medium sized accounting firms