Dimitri Gotsis

Name
Dimitri Gotsis
ID
100089174
ABN
Registration date
May 23, 2013
Status
Registered
Address
Five Dock, 2046, NSW

Capacities

Appointment type
Individual Auditor
Date commenced
May 23, 2013

Conditions

ID Date Condition Details
1-27779149475 Jan. 31, 2018 Independence threat review The approved SMSF auditor is to perform an independence threat review of all current SMSF audit engagements and any engagements accepted in the twelve months from the date of this condition and ensure appropriate safeguards are in place to mitigate any threats identified. The review should specifically consider: (a) Any of the examples included in Section 9 of the Independence Guide Fourth Edition, February 2013 published by the Joint Accounting Bodies; and (b) Any of the scenarios listed in Appendix 5 of GS 009 Auditing Self-Managed Superannuation Funds. Within two weeks of the completion of the review, the approved SMSF auditor is to report the results of this review to ASIC.
1-27779149474 Jan. 31, 2018 Audit restriction The approved SMSF auditor must not conduct an auditor of a SMSF where any other work has been performed for the fund during or relevant to the financial period of the audit by a firm or other business the auditor is a director, partner, member of employee of.
1-6982784152 May 23, 2013 Notifications to ASIC The approved SMSF auditor must notify ASIC of any change in those matters which are required to be notified under section 128H of the SIS Act.
1-6982784150 May 23, 2013 Compliance with auditing standards The approved SMSF auditor must document, maintain and comply with auditing standards made by the Auditing and Assurance Standards Board under section 336 of the Corporations Act 2001 that are applicable to the duties of an SMSF Auditor.
1-6982784148 May 23, 2013 Professional indemnity insurance requirements The approved SMSF auditor must at all times maintain a professional indemnity insurance policy which either: i) complies with the level set under a limitation of liability scheme provided by a professional organisation; or ii) has a minimum insured amount of $500,000 together with adequate policy terms covering civil liability claims in respect of SMSF audits.
1-6982784146 May 23, 2013 Continuing professional development requirements The approved SMSF auditor must complete at least 120 hours of continuing professional development (CPD) training every three years, which must include 30 hours of training on superannuation of which at least 8 hours of training is about auditing of SMSFs. The approved SMSF auditor must keep a written record of their participation in CPD activities, which must be kept for at least three years after the end of the calendar year in which the activity took place.
1-6982784144 May 23, 2013 Auditor independence requirements The approved SMSF auditor must comply with auditor independence requirements produced by the Accounting Professional and Ethical Standards Board Limited set out in the APES 110 Code of Ethics for Professional Accountants.
1-6982784142 May 23, 2013 Compliance with auditing and assurance standards The approved SMSF auditor must document, maintain and comply with auditing and assurance standards made by the Auditing and Assurance Standards Board under section 227B of the Australian Securities and Investments Commission Act 2001 that are applicable to the duties of an SMSF Auditor.
1-6982784140 May 23, 2013 Compliance with competency standards The approved SMSF auditor must comply with any competency standards published by ASIC under section 128Q of the SIS Act.

Location