Re SMSF’s in Australia:

“There has been a recent change to the requirements the ATO are placing on the Independent Auditors, which will mean additional documents will be required for many clients.

In previous years, if you had a bank account or trading account that was not used during the financial year and had a $0 balance for the full year, you would not need to provide reporting.

This is no longer the case, so we will require bank statements and EOFY reports for all accounts that have ever been in use for your SMSF. ”