Err Bulltearer - At the risk of offending and I mean this in a...

Err Bulltearer - At the risk of offending and I mean this in a lighthearted way - the "idiot running the fund" is you as you make the investment decisions - how much it costs will depend on how complex you make it

If you start a fund and don't like who is preparing the financials / audit - simply change accountants (no cost involved and makes sure the providers are cost competitive)

However, if you find you'd prefer to get shafted by your trusty Retail / Industry fund, the easiest approach would be to liquidate all the investments in the SMSF and have your accountant prepare interim financials to determine the net proceeds to be rolled over (and then get to lose 2%-4% for the retail fund to even accept the rollover - mmmmmmm, there's nice way to encourage clients ((retail fund that is) - we want your business and will charge you for the privilege - even on future contributions!)

All jokes aside, as a rough guide, expect wind up costs close to a full year's fees as there's a bit involed in actually determining the final balance to be rolled over and the timing in the financial year in which it's done

Hopefully though it'll never be an issue

Good luck

MK