From www.accountantsdaily.com.au: The ATO has identified around 800 SMSF auditors potentially conducting in-house audits, which are not permitted unless specific independence conditions are met.

Recent reviews involved 30 auditors, leading to 14 referrals to ASIC, six voluntary deregistrations, eight educational opportunities, and only two compliant auditors.

Since July 2021, 42 auditors have been referred to ASIC for various issues, with ASIC taking action against 15 of them for concerns related to in-house audits.