From 1 July 2013, to be engaged by the trustee of an SMSF to audit their fund and sign the Independent Audit Reports an auditor must be registered with ASIC as an approved SMSF auditor.
SMSF trustees will be required to provide the SMSF Auditor Number of their appointed auditor when lodging their SMSF annual statement.
ASIC has announced details of their SMSF auditor register here
UPDATE 15 October 2012:
Treasury has released for public consultation an exposure draft of regulationsrelating to the self managed superannuation fund (SMSF) auditor registration regime and the prescribed period for the provision of an audit report as well as explanatory material.
