Document ID: chunk:federal_register_of_legislation:F2022L01572:body:0:p8
Version: federal_register_of_legislation:F2022L01572
Segment Type: other
Provision Reference: 
Character Range: 19167–26636

writing, to appoint an auditor, who may be the existing appointed auditor or another auditor, to provide a report on a particular aspect of the ADI's operations, prudential reporting, risk management systems or financial position. A special purpose engagement report will normally only be requested following consultation with the ADI. APRA may, however, request such a report without prior consultation with an ADI.
   39.        The responsibilities of the appointed auditor for a special purpose engagement include an obligation to provide limited assurance on the matters upon which the appointed auditor is required to report, unless otherwise determined by APRA, and advised to the ADI, by notice in writing.
   40.        Under the responsibilities of an appointed auditor for a special purpose engagement, the auditor's report must be submitted, within three months of the date of the notice commissioning the report, simultaneously to APRA and to the Board (or Board Audit Committee) of the ADI, unless otherwise determined by APRA, and advised to the ADI, by notice in writing (subject to paragraph 32).

Attachment A

Data Collections subject to reasonable and/or limited assurance

This Attachment is not a complete listing of all ADI data collections, only those reporting forms collected under FSCODA that are subject to audit testing for the purposes of this Prudential Standard.
Description                            APRA ADI reporting standard[5]                                                                                                                                                             Standardised  Advanced  Foreign ADI
1. Capital Adequacy                    ARS 110.0 Capital Adequacy                                                                                                                                                                 ✓             ✓
                                       ARS 111.0 Fair Values                                                                                                                                                                      ✓             ✓
                                       ARS 112.0 Capital Adequacy: Standardised Approach to Credit Risk                                                                                                                           ✓             ✓
                                       ARS 113.0 Capital Adequacy: Internal Ratings-based Approach to Credit Risk                                                                                                                               ✓
                                       ARS 115.0 Capital Adequacy: Standardised Measurement Approach to Operational Risk                                                                                                          ✓             ✓
                                       ARS 116.0 Market Risk                                                                                                                                                                      ✓             ✓
                                       ARS 117.0 Repricing Analysis                                                                                                                                                               ✓             ✓         ✓
                                       ARS 117.1 Interest Rate Risk in the Banking Book                                                                                                                                                         ✓
                                       ARS 118.0 Off-balance Sheet Business                                                                                                                                                       ✓             ✓         ✓
                                       ARS 120.1 Securitisation – Regulatory Capital                                                                                                                                              ✓             ✓
                                       ARS 120.2 Securitisation – Supplementary Items                                                                                                                                             ✓             ✓
2. Statement of Financial Performance  ARS 330.0 Statement of Financial Performance                                                                                                                                               ✓             ✓         ✓
3. Statement of Financial Position     ARS 720.0 ABS/RBA Statement of Financial Position                                                                                                                                          ✓             ✓         ✓
                                       ARS 720.1 ABS/RBA Loans and Finance Leases                                                                                                                                                 ✓             ✓         ✓
                                       ARS 720.2 ABS/RBA Deposits                                                                                                                                                                 ✓             ✓         ✓
                                       ARS 322.0 Statement of Financial Position (Consolidated)                                                                                                                                   ✓             ✓
                                       ARS 323.0 Statement of Financial Position (Licensed ADI)                                                                                                                                   ✓             ✓
4. Provisions and Impaired Assets      ARS 220.0 Credit Quality                                                                                                                                                                   ✓             ✓         ✓
                                       ARS 220.3 Prescribed Provisioning                                                                                                                                                          ✓             ✓         ✓
                                       ARS 220.5 Movements in Provisions for Impairment                                                                                                                                           ✓             ✓         ✓
                                       ARS 221.0 Large Exposures                                                                                                                                                                  ✓             ✓         ✓
                                       ARS 222.0 Exposures to Related Entities                                                                                                                                                    ✓             ✓         ✓
                                       ARS 230.0 Commercial Property                                                                                                                                                              ✓             ✓         ✓
5. Liquidity                           ARS 210.0 Liquidity in relation to ARF 210.1A Liquidity Coverage Ratio -  all