Fraud, scams and AI-generated documents for SMSF auditors.
Thirteen lessons on fraud, scams and AI-generated documents for approved SMSF auditors and their audit staff, and a free 25-question practice test. About 2 hours of course time, on your phone or computer, with no account. Pass the test and download a certificate of completion with a QR check and a ready entry for your CPD log for A$49. You pay only after you pass.
- Pay only if you pass
- Retake the test as often as you like
- 2027 edition · no account, no subscription
Try a question from the test
Lesson 2 · Investment scams that target your trustees
Where does the money go in these scams?
Show the answer
Right answer: B, To bank accounts controlled by the scammers. The super balances are instead transferred to bank accounts controlled by scammers. [S9] Read that lesson
Thirteen lessons, about 2 hours.
Each part answers a question from the working day and ends with a summary. Then the test: 25 questions at random, and 20 right (80%) is a pass.
- What the SMSF auditor CPD rules ask, and where this course fitsThe hours in regulation 9A.04, what the test for counting is, how records are kept and who checks, and what to write for an online course.
- Investment scams that target your trusteesHow cold-call and email scams pull super into a new SMSF, what the scammers do with the documents, and the red flags to teach trustees.
- Stolen identities and fake SMSFsHow a fund can be registered in a victim’s name, what alerts and checks exist, and what to do when a member says they never set it up.
- False documents and false audit evidenceDocuments that look right but are not, false audit reports under another auditor’s number, and the checks that do not depend on how a page looks.
- Gatekeepers: trustees, regulators and what auditors are held toWhat ASIC says about gatekeepers, what the ATO says it will not do for victims, and a routine that fits a busy practice.
- Four files to practise onFour short audit situations built from what ASIC and the ATO describe. Decide first, then read the right move.
- Payment redirection and business email compromisePayment redirection is when a criminal gets a business to pay money into the wrong bank account.
- AI-written phishing and impersonation by email, SMS and chatPhishing is when a scammer pretends to be someone you trust to get your money, passwords or details.
- Verification habits that stop most of these scamsThis is the habit that appears most often in the sources behind this course, in one form or another.
- Account takeover, passwords and MFA fatigueAccount compromise means someone gets into your email, bank or other online account without your permission.
- Synthetic identities and fake documentsThe US Treasury's financial crimes unit (FinCEN) defines a synthetic identity as a combination of real and fake personal information used to build a person or business that can pass identity checks.
- Voice clones and deepfake video calls: an emerging riskVoice cloning and deepfake video are real, and the official bodies warn about them, but they are still a small part of the picture.
- When it happens: the first hourIf you think you have sent money or bank details to a scammer, contact your bank or financial institution immediately.
Inside: 13 lessons, 83 parts, 112 practice questions, each explained, and 165 facts, each linked to its source.
How the 2 hours are counted: reading time at 200 words a minute (57 minutes, measured from the lesson text), 1 minute for each of the 39 review questions and for each of the 25 test questions, rounded down to the half hour.
How it fits ASIC’s CPD rules.
Regulation 9A.04 sets the rules, and ASIC and the ATO enforce them. This is what they say, and what we do about it.
| Question | What ASIC says | What this course does |
|---|---|---|
| How many hours do I need? [S4] | At least 120 hours every 3 years, including 30 about superannuation and at least 8 about auditing SMSFs. | The certificate shows the hours counted from the course content, rounded down. |
| What counts? [S4] | Development that could reasonably be expected to enhance your technical skills or professional service delivery. | We do not decide for you. The certificate has a relevance line you can edit. |
| Is there a list of courses? [S4] | The regulation sets a test and does not name courses. | This course does not claim to be on any list. |
| What must I keep? [S4] | A written record for at least 3 years after the end of the financial year. | The certificate includes a ready record entry. |
| Who checks? [S2] | The ATO monitors auditor compliance; ASIC can cancel, disqualify or suspend. | Keep your own record: the certificate is one piece of evidence. |
Your certificate, as soon as you pass.
Type your name, pay and download it straight away as a PDF: the certificate, a training record and a ready entry for your CPD log.
Certificate of completion
Fraud, scams and AI-generated documents for SMSF auditors (2027 edition)
This is to certify that
Sample Name
has completed the self-paced online course from Aptia Skills and passed its final test with 23 out of 25 right (pass mark 20).
- Your role
- Approved SMSF auditor
- SMSF auditor number (SAN) (partly hidden)
- *****678
- Course hours (rounded down)
- 2 hours
- Study time
- 121 min
- What the SMSF auditor CPD rules ask, and where this course fits
- Investment scams that target your trustees
- Stolen identities and fake SMSFs
- False documents and false audit evidence
- Gatekeepers: trustees, regulators and what auditors are held to
- Four files to practise on
- Payment redirection and business email compromise
- AI-written phishing and impersonation by email, SMS and chat
- Verification habits that stop most of these scams
- Account takeover, passwords and MFA fatigue
- Synthetic identities and fake documents
- Voice clones and deepfake video calls: an emerging risk
- When it happens: the first hour
Regulation 9A.04 sets a test and does not list courses. You decide whether this course meets the test and which hours it counts towards, and you keep your own CPD record.
- Date issued
- 2 November 2026
- Issued and signed by
- Aptia Skills · Opus Vault
What your certificate includes
- A PDF certificate of completion (A4) with a unique number. Download it straight away. Your name, how you work, and your SMSF auditor number (SAN) if you choose to give it (partly hidden).
- A training record. The thirteen lessons with the reading time of each and the kinds of source they draw on.
- A ready entry for your CPD log. The activity, provider, date, 2 hours counted and how, and a line on why it is relevant. You edit it.
- A QR check code. Anyone can check in seconds that it is genuine and still valid.
- A purchase receipt. With the price and what you agreed to before paying.
A$49Australian dollars · one payment
You pay only after you pass. By card, Apple Pay or Google Pay. No account, no subscription. If we get something wrong, we fix it or refund you.
Take the test and get itTraining a team? Coming soon: one link per person and one invoice. Email hello@aptiaskills.com.
Quick answers for SMSF auditors.
Short pages, answer first, each with its sources.
The rules, plainly.
We are a private training provider, not a public body. Tap each answer to see its source.
How many CPD hours do SMSF auditors need?At least 120 hours every 3 years, including 30 hours about superannuation, at least 8 of them about auditing SMSFs.
What counts as CPD for an SMSF auditor?Development that could reasonably be expected to enhance your technical skills or professional service delivery. The regulation sets a test, not a list of courses.
- The development must be something that could reasonably be expected to enhance the auditor’s technical skills or professional service delivery. [S4]
How long do I keep my CPD record?At least 3 years after the end of the financial year in which the development occurred.
- The auditor must keep a written record of the development for at least 3 years after the end of the financial year in which it occurred. [S4]
Has any body approved this course?No, and no approval process for providers is described in the regulation we read. You judge whether it meets the test and which category its hours fall in.
- The development must be something that could reasonably be expected to enhance the auditor’s technical skills or professional service delivery. [S4]
- ASIC lists completing the prescribed ongoing professional development among an SMSF auditor’s statutory obligations, and says the ATO monitors SMSF auditor compliance. [S2]
What is the rollover investment scam?People are cold called or emailed and asked to move super into a new SMSF, and the balance goes to accounts the scammers control.
- ASIC’s scam alert says people are cold called or emailed and asked to transfer funds from an existing super account to a new SMSF, and the balances are instead sent to bank accounts controlled by scammers. [S9]
What is SAN misuse?An approved SMSF auditor’s details entered incorrectly on a return, or an audit that was not undertaken.
- The ATO describes SAN misuse as an approved SMSF auditor’s details being entered incorrectly, or an audit not having been undertaken, and says the TPB has terminated tax agents who deliberately misused an auditor number. [S14]
Who do I phone if an SMSF was set up in my name?The ATO on 1800 467 033, between 8 am and 6 pm AEST, Monday to Friday.
- If you think someone used your personal information to set up an SMSF under your name, phone the ATO on 1800 467 033, between 8 am and 6 pm AEST, Monday to Friday. [S7]