In the final instalment of our series on Part A Qualifications, we take a step back to look at the big picture and deep dive into what really matters in practice. Risk Managing SMSFs Part A qualifications can be the difference between alerting SMSF trustees to issues within their funds or missing them altogether.   In the McGoldrick and Baumgartner cases, both auditors failed to notify the trustees of issues within their funds and did not communicate with them.   The Baumgart