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½ñÈÕÈÈÃÅʼþhas disqualified Paul Tattersall, of Western Australia, from being an approved auditor of self-managed superannuation funds (SMSF) for breaching independence requirements.　

½ñÈÕÈÈÃÅʼþfound that Mr Tattersall had breached the auditor-independence requirements of APES 110 Code of Ethics for Professional Accountants in auditing his own fund and the fund of an immediate family member. Mr Tattersall also audited a fund where an immediate family member had prepared the financial statements.　

½ñÈÕÈÈÃÅʼþCommissioner John Price said, 'SMSF auditors play a fundamental role in promoting confidence in the SMSF sector so it is crucial that they adhere to ethical standards. ½ñÈÕÈÈÃÅʼþwill continue to take action where the conduct of SMSF auditors is inadequate.'　

SMSF trustees and members can check whether their auditor is registered, or whether a person has been disqualified, by searching ASIC's.

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Information about Mr Tattersall was referred to ½ñÈÕÈÈÃÅʼþby the Australian Taxation Office (ATO) under section 128P of the SIS Act.　

From 1 July 2013, the SIS Act required all auditors of SMSFs to be registered with ASIC. This was to ensure that all SMSF auditors meet the base standards of competency and expertise.　

½ñÈÕÈÈÃÅʼþand the ATO work closely together as co-regulators of SMSF auditors. The ATO monitors SMSF auditor conduct and may refer matters to ½ñÈÕÈÈÃÅʼþfor possible action such as disqualification or suspension of their registration.