In this episode of the SMSF Adviser Show, hosts Miranda Brownlee and Aaron Dunn are joined by ATO director, SMSF auditor portfolio, Kellie Grant to provide an update of what queries the ATO has been receiving in relation to meeting the restructured APES 110 code and APESB Independence Guide.

Kellie shares the ATO's views on what arrangements and behaviours are likely to attract the ATO's attention once the transition period ends, and what firms need to be doing in order to meet the independence standards.

She also outlines some of the upcoming guidance that the ATO plans to release regarding auditor independence.

SMSF professionals who have questions for the ATO regarding independence can send their queries to [email protected].