Document ID: chunk:federal_register_of_legislation:F2023L00596:front:0:p2
Version: federal_register_of_legislation:F2023L00596
Segment Type: other
Provision Reference: 
Character Range: 2867–5666

ending 30 September, 31 December, 31 March and 30 June each year).

Information required
6.             RSE licensees must provide information required by this Reporting Standard for reporting periods ending on or after 30 June 2023.
7.             For the reporting periods ending on 30 June 2023 and 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide:
(a)          reporting form SRF 606.1 by 3 November 2023; and
(b)          all other information required to be submitted for these reporting periods   within 28 calendar days after the end of the relevant reporting period.
8.             For reporting periods ending after 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 within 28 calendar days after the end of the relevant reporting period.
 Notices
9.             If, having regard to the particular circumstances of an RSE, defined benefit RSE or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE or ERF.
10.         Where APRA has changed the reporting periods under paragraph 8, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
11.         APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.
Note: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.

Form and method of submission
12.         The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA's website or by a method notified by APRA prior to submission.

Quality control
13.         The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE or ERF to which the information relates[2]. This will require the RSE auditor to review and test the RSE licensee's systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:
(c)          an annual basis or more frequently if necessary to enable the RSE auditor to