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Recorded Webinars

Recorded Webinar: Auditing SMSF Pensions: Where to Start?

The audit of pension payments goes beyond the actual pension withdrawals. Consideration needs to be had to a range of requirements that allowed the pension to commence in the first place. This session looks into the audit requirements for pension payments, including: Meeting a
PRESENTED BY Shirley Schaefer Partner - BDO , Adelaide

Date/Time

About the Webinar

The audit of pension payments goes beyond the actual pension withdrawals. Consideration needs to be had to a range of requirements that allowed the pension to commence in the first place. This session looks into the audit requirements for pension payments, including:

  • Meeting a condition of release to allow a pension to commence, including:
    • the 60 - 65 tricky bracket
    • special conditions of release
    • receiving a TRIS and turning 65
  • What type of audit evidence sufficiently supports:
  • a condition of release?
  • the preservation component?
  • What happens if a member having met a condition of release and receiving a pension, subsequently receives employer superannuation contributions?
  • Underpaying a pension by mistake, the 12 month rule and how often can it be used
  • Audit implications for not meeting the pension drawdown requirements
  • Auditing the managing of the assets that support exempt current pension income in a combined accumulation/pension fund
  • A checklist of audit requirements for a pension
  • Case studies

Presented By

Shirley Schaefer
Partner, BDO Adelaide, SA

Shirley is an auditor by training and a SMSF expert by choice. Shirley leads the Superannuation team, at BDO in South Australia. She is a recognised industry expert and a passionate advocate of her clients, team and industry.

Shirley is a regular speaker at SMSF & Audit conferences. She provides SMSF competency training for accountants and auditors and is the co-author of the Thomson Reuters SMSF Audit Guide. Shirley is the winner of the multiple national SMSF and SMSF audit awards.

Who Should Attend?

This webinar is suitable for SMSF auditors throughout Australia. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD/Training hour . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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