Document ID: chunk:federal_register_of_legislation:F2023L00605:front:0:p2
Version: federal_register_of_legislation:F2023L00605
Segment Type: other
Provision Reference: 
Character Range: 2861–5625

period.
Quarterly attestation required
8.             An RSE licensee must provide APRA an attestation that the information it last provided APRA under this Reporting Standard on SRF 251.3 was still accurate as at the end of every calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year) or that the RSE Licensee has, or will be, providing updated information to APRA in accordance with paragraph 10.
9.             An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 8, within 28 calendar days after the end of each calendar quarter.
Ad-hoc information required
10.         Where an RSE licensee makes a change to information reported on SRF 251.3 under this Reporting Standard, on or after 1 July 2023, the RSE licensee must provide updated information on SRF 251.3 required by this Reporting Standard within 28 calendar days after the end of the calendar quarter in which the change occurred for the periods ending 30 September, 31 December and 31 March.
Notices
11.         If, having regard to the particular circumstances of an RSE and defined benefit RSE, 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 or defined benefit RSE.
12.         Where APRA has changed the reporting periods under paragraph 11, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
13.         APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs or defined benefit RSEs within its business operations, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.
Note: For the avoidance of doubt, if the due date 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
14.         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
15.         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, or defined benefit RSE 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