In their final podcast for the year, hosts Aaron Dunn and Miranda Brownlee reflect on what changes had the greatest impact on SMSF professionals this year and explore some lingering practical issues. 2021 brought further changes to systems and processes with the introduction of director identification numbers for SMSFs with a corporate trustee, new SuperStream standards, and the ATO now consulting on a single TBAR reporting time frame for all SMSFs. There was plenty happening on the legislative front as well, with new measures announced for SMSFs and super in the budget. SMSF professionals also had to grapple with auditor independence changes, the indexation of the general transfer balance cap, and the impact of COVID. Aaron and Miranda discuss where the SMSF industry is currently at in dealing with all these issues and any hurdles that professionals are still dealing with.