From www.smsfadviser.com: Accountants cannot advise clients to wind up a SMSF, as this requires a financial license, but they can assist with various related tasks during the wind-up process.
Accountants should focus on preparing accounts, rollover documents, and ensuring compliance instead of suggesting a fund’s closure.
Recent statistics show a significant decline in SMSF wind-ups, indicating a potential increase in numbers as 2023-24 tax returns approach their due date.