Why Your SMSF Auditor Needs Your Wallet Descriptor
An SMSF auditor recently reviewed a CertainKey report — the standard version, which includes a cryptographic proof of holdings but withholds the wallet descriptor for privacy. Their response was instructive: Is this product audited? I doubt it. If it doesn’t have the equivalent of a GS007 audit report then GS009 says, I cannot rely on it alone without a Part A qualification or sourcing additional evidence. If I can independently verify the holding balances using information that is either publicly available or can be obtained from the blockchain, which appears to be possible based on this report, then I should be able to rely on that. ...