Insight &
Publications

人工智能（AI）正在迅速改变审计行业。过去，AI主要被视为一种用于自动处理重复性工作的工具；如今，它已逐步应用于风险评估、文件分析、数据分析和审计规划。

Artificial Intelligence (AI) is rapidly transforming the auditing profession. Once viewed primarily as a tool for automating repetitive tasks, AI is now being integrated into risk assessment, document analysis, data analytics, and audit planning.

From 10 August 2026, self-managed superannuation funds (SMSFs) can no longer use a limited recourse borrowing arrangement (LRBA) to acquire real property unless the property qualifies as business real property (BRP).

从 2026 年 8 月 10 日起，SMSF 通过有限追索权借款安排（Limited Recourse Borrowing Arrangement，LRBA）购买房地产时，规则发生了一个很重要的变化：如果是新订立的 LRBA，所购买的房地产原则上需要符合“商业不动产”（Business Real Property，BRP）的定义。