SMSF auditors must meet trustee declaration requirements to avoid compliance issues, the ATO has recently warned. The regulator said as part of the annual compliance audit, SMSF auditors must confirm that trustees have properly signed and stored their trustee declarations. Auditors must verify this for anyone who became a trustee or director of a corporate trustee after 30 June 2007, or completed an education direction. It continued that trustees must keep their signed decl