This document provides an overview of key considerations for auditing pensions in self-managed superannuation funds (SMSFs). It outlines requirements for compliance with the Superannuation Industry (Supervision) Act 1993 (SISA) and Superannuation Industry (Supervision) Regulations 1994 (SISR), including evidencing conditions of release, ensuring the trust deed allows the pension type, calculating minimum pension payments, and ensuring minimums are paid. It also discusses exempt current pension income, segregation of pension assets, reserves, and auditing tax balances.