Banned SMSF auditor sentenced for acting while disqualified

ASIC first announced Convery’s disqualification in October 2024. ASIC charged and permanently disqualified him, effective 15 May 2024.

The corporate regulator alleged that Convery had created a series of false documents, including a letter and 47 SMSF audit reports between June 2024 and January 2025.

According to ASIC, Convery allegedly created the documents to be accepted as genuine by other parties or to obtain a gain.

In November 2025, ASIC announced that Convery had been charged for acting as an SMSF auditor while disqualified.

The court heard that Convery provided completed SMSF audit reports in another registered auditor’s name, despite that auditor having neither participated in the audits nor permitted the use of their details.

Convery then invoiced the tax agents for completing the audits.

The Office of the Director of Public Prosecutions prosecuted the matter.

The maximum penalty for making a false document with the intention that it be accepted as genuine is 10 years’ imprisonment. The maximum penalty for falsifying documents with the intention of obtaining a gain is seven years’ imprisonment.

The maximum penalty for acting as an auditor of a superannuation entity for the purpose of the SIS Act while knowingly being disqualified under the SIS Act is two years' imprisonment.