The ATO reveals the trends and characteristics emerging across different groups within the SMSF sector. In this two-part series, Martin Frauenfelder, director of the ATO SMSF Regulatory Branch will share his insights on what the ATO’s statistics reveal in relation to both trustees and the professionals servicing the SMSF sector. In the second part of this series, Martin discusses SMSF auditors and tax agents specifically and where the industry is heading. Martin chats about the consolidation of the SMSF audit industry and the decline in auditor numbers and whether this has impacted audits. He also talks about some of the key statistics for tax agents including lodgment rates.