Knowledge Hub
Professional education for SMSF auditors, accountants and advisers working with digital asset holdings — sign in with your work email.
Everything for auditors and accountants, in one place
The Hub is a gated resource. Sign in if your firm is already approved; otherwise request access — a person reviews every request.
Auditing Digital Assets — An Auditor's Handbook
Eighteen chapters on ownership, control and evidence in digital asset holdings: what the evidence proves, what it cannot, and where the judgement stays with the auditor. Every proposition is tied to the auditing standard, statute, case or ATO guidance that supports it, with a dated citation register.
Three ways to get access
Request access
Anyone in SMSF audit, accounting or advice can ask. A person reviews every request, usually within one business day. There is no self-service sign-up.
Event attendees
Heard us speak at an industry event? Enter the code from the slide at kb.dacs.io/join and you're in straight away while the event window is open. Audit Day 2026 attendees keep their twelve months' access.
Connect SMSF Audit — client network
Clients of Connect SMSF Audit can enrol directly with their work email.
Eighteen chapters, four themes
Existence, ownership and control
Three assertions the word "holdings" collapses into one.
Custody and counterparty
Platform custody, counterparty exposure and separation.
Valuation and evidence
Valuation, records, fraud indicators, experts, special asset classes, tax.
The engagement
The engagement lifecycle and a dated regulatory watchlist.
Who can sign in directly
Referrer firms
Staff at the accounting and audit firms that work with DACS are recognised by their work email domain and sign in straight away.
Approved individuals
Sole practitioners and anyone on a shared email domain are approved person by person, through the request form.
No password
A one-time code is emailed to you each time you sign in. Access is by work email, and every page is licensed to the named reader.
Industry Register
Our register for accountants, auditors and advisers working with digital asset holdings — standards changes, ATO and ASIC movement, and what it means for the audit file.
For auditors and accountants
For auditors
What a DACS report gives you, what it does not, and how it sits in the audit file.
Access and onboarding
How you get access to a client's reports, and the checks we run before you do.
Confirming a report
Every report carries a unique reference, confirmed through the DACS portal where your client has authorised you.