The ATO have released the 2011 approved audit report, and consequently the SMSF Audit Toolkit has been updated to incorporate the changes.
There are two new regulations included in the 2011 audit report that we must now sign off on, regulation 1.06(9A) (which requires the minimum pension to be paid at least annually) and reglulation 5.03 (which requiest investment earnings to be allocated to members on a fair and reasonable basis).