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Superannuation

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Self Managed Superannuation Funds: Review of the existing regulatory and governance framework 
 
In recognising the continued growth of the self managed superannuation funds (SMSFs) sector, the Institute commissioned, Pitcher Partners to produce a discussion paper aimed at reviewing the SMSF regime. The paper examines the components that work well along with the weaknesses and how these can be overcome to improve efficiency.  
 
 
Download the paper: 
 
Self managed superannuation funds: Review of the existing regulatory and governance (PDF 532KB) 
 
 
 
 
 
 
Governance of SMSFs - A forum on the existing regulatory and governance framework 
 
The April 2008 industry forum discusses the key issues raised in the Pitcher Partners discussion paper. 
 
Forum delegates included, the accounting profession, regulators, auditors, administrators and industry bodies who all agreed that ongoing governance was a critical area for the continued growth of the SMSF sector.  
 
 
Download the paper: 
 
Governance of SMSFs: A forum on the existing regulatory and governance framework (PDF 367KB) 
 
 
 
 
 
 
The Governance of Superannuation Funds - the industry three years on from trustee licensing 
 
The Governance of Superannuation Funds - the industry three years on from trustee licensing  
 
A study undertaken in late 2007 by the Institute of Chartered Accountants in Australia and Deloitte examines superannuation fund governance practices as they exist today, highlighting emerging risks facing superannuation funds together with recommendations for improvement across the topics covered.  
 
Download the paper: 
 
The Governance of Superannuation Funds - the industry three years on from trustee licensing (PDF 799KB)