Certainly agree with your comments about people being "duped" in SMSF's. I know people wont agree but in my experience Accountants seem to be the worst. They need no qualifications or justifications to advise people to set up a SMSF and then get another handy chunk of fees. I think more people use a physical accountant than an online service, such as esuper, at the moment. It is certainly a problem I can see many,many SMSF's being unwound in the future.