Document ID: chunk:federal_register_of_legislation:F2021L01115:body:0:p3
Version: federal_register_of_legislation:F2021L01115
Segment Type: other
Provision Reference: 
Character Range: 5545–8390

to which the information relates.

    11.         APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI or RFC, to require it to provide the information required by this Reporting Standard more frequently, or less frequently, having regard to:

       (a)          the particular circumstances of the ADI or RFC; and

       (b)          the extent to which the information is required for the purposes of the ABS or RBA.

    12.         APRA may grant an ADI or RFC an extension of a due date, in writing, in which case the new due date for the provision of the information will be the date on the notice of extension.

Quality control

    13.         All information provided by an ADI or RFC under this Reporting Standard must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI or RFC as set out in Prudential Standard APS 310 Audit and Related Matters for ADIs or Reporting Standard RRS 710.0 ABS/RBA Audit Requirements for Registered Financial Corporations for RFCs. Relevant standards and guidance statements issued by the Auditing and Assurance Standards Board provide information on the scope and nature of the review and testing required from external auditors. This review and testing must be done on an annual basis or more frequently if required by the external auditor to enable the external auditor to form an opinion on the accuracy and reliability of the information provided by an ADI or RFC under this Reporting Standard.

    14.         All information provided by an ADI or RFC under this Reporting Standard must be subject to systems, processes and controls developed by the ADI or RFC for the internal review and authorisation of that information. These systems, processes and controls are to assure the completeness and reliability of the information provided.

Authorisation

    15.         When an officer or agent of an ADI or RFC submits information under this Reporting Standard and uses the D2A application, or other method notified by APRA, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate or other digital identity credential acceptable to APRA.

Interpretation

    16.         Terms that are defined in ARS 701.1 appear in bold and italics in this Reporting Standard.

    17.         In this Reporting Standard:

    due date means the last day of the 10 business days provided for in paragraph 10 or, if applicable,  the date on a notice of extension given under paragraph 12.

    reporting period means a month of a year as provided for in paragraph 9 or, if applicable, the date on a notice given under paragraph 11.

    18.         Unless the contrary intention appears, any reference to