<<Audit_Firm_Logo>>	

<<Firm_Name>> 
ABN : <<Firm_ABN>>	
	SMSF Auditors	
<<Firm_Address>>
<<Firm_Suburb>>
<<Firm_Phone>> <<Firm_Fax>>
<<website_address>>

<<Date>>

<<Name of Prior Year Auditor>>,
<<Address of Prior Year Auditor>>

Dear Sir / Madam,

RE:  Ethical Clearance Letter
       <<SMSF_Name>>	

The Trustee(s) of the aforementioned Self Managed Superannuation Fund has approached us to undertake the audit of the fund for the year ended <<Audit_Year>>. 
In considering acceptance of the engagement, we seek your advice on any ethical or professional reason(s) on why should we not accept and conduct the audit.
Thank you in anticipation of your early response, your assistance is much appreciated.
Please do not hesitate to contact me if you have any queries regarding the above matter.

Kind Regards,
<<Firm_Name>>

<<Auditor_Signature>>
<<Auditor_Name>>