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 RECORDED WEBINAR: SMSF Auditing Challenges with Limited Recourse Borrowing Arrangements

Tuesday 2nd September 2014
Duration: 2 hours
 
LRBAs are commonplace now and most auditors come across them in their travels. This presentation focuses on those elements of LRBAs which require most careful review by the auditor and identifies some common errors, including:
  • Audit evidence in LRBAs generally
  • Ensuring the documentation establishing the arrangement accords with the law
  • Seeking assurance for other professional advisers
  • Did the fund or a member pay the deposit?
  • Deposit paid before fund established
  • Was the custodian/bare trustee established at the right time?
  • Transfers back to the super fund after borrowing repaid – in house asset acquisition rules
  • What to look for if the bare trustee borrows from related parties
  • Considerations with LBRAs over off the plan sales
  • Identifying rule breaches:
    • improvements vs repairs and maintenance – who pays etc
This webinar is suitable for: Accountants auditing SMSFs – Australia wide
 
PRESENTED BY: Belinda Aisbett CA, B.Acc, SSA, Director, Super Sphere, Melbourne
 
Belinda is a director of Super Sphere Pty. Ltd., a specialist self managed superannuation company, where she is responsible for providing audit, consulting and training services in relation to self managed super funds.
 
Belinda established Super Sphere in 2003 to specialise in SMSF auditing and audit related services, and is responsible for auditing around 1,000 funds per year. This is in addition to providing an SMSF Audit Toolkit to other auditing professionals and undertaking numerous training engagements each year.
 
Belinda is a member of the ICAA, and holds a Bachelor of Business (Accounting). Belinda is also a specialist member of SPAA, chairperson of their audit discussion group, and a member of the SPAA education committee.
 
© 2014 Television Education Network Pty Ltd.  All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.



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Product Code: WBDSEP14
 Price:  $220.00 (Inclusive of GST)
© 2022 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.