What is the need to appoint SMSF auditor?

​A Person must appoint SMSF auditor for the audit purpose to audit the fund each year, it should  happen 45days prior to lodge the SMSF annual return. The auditor reviews the fund’s financial statements along with fund compliance. If person going to hire any SMSF auditor, they must check certain things such as:
• The Auditor must be registered with ASIC and they need to have SMS.
• The Independent – auditor must not audit an amount where they have business relationship or personal relationship with trustees or members.
If SMSF auditor going to begin  an audit, business head or their professional adviser has provided  enough information regarding the company transactions and accounts for the before financial year. Any additional details required by SMSF auditor should be given within fourteen days.  SMSF auditor must advise their business head if any violation of rules is available.