Document ID: chunk:federal_register_of_legislation:F2024L01128:body:0:p3
Version: federal_register_of_legislation:F2024L01128
Segment Type: other
Provision Reference: 
Character Range: 5796–8660

and

 2.           the requirements of the RBA or the ABS.

 1.          The information required by this Reporting Standard must be provided to APRA within three calendar months and 35 calendar days after the end of the reporting period to which this information relates.

 2.          APRA may grant an ADI 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.

    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 ADI is nonetheless required to submit the information required no later than the due date.

Quality control

 1.          All information provided by an ADI under this Reporting Standard (except for the information required under paragraph 6) must be the product of systems, processes and controls that have been reviewed and tested by the external auditor of the ADI as set out in Prudential Standard APS 310 Audit and Related Matters. 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 under this Reporting Standard.

 2.          All information provided by an ADI under this Reporting Standard must be subject to processes and controls developed by the ADI 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

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

Minor alterations to forms and instructions

 1.          APRA may make minor variations to:

 1.           a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or

 1.           the instructions to a form, to clarify their application to the form

without changing any substantive requirement in the form or instructions.

 1.          If APRA makes such a variation it must notify in writing each ADI that is required to report under this Reporting Standard.

Transition

 1.          An ADI must report under the old reporting standard in respect of a transitional reporting period. For these purposes:

    old