Document ID: chunk:federal_register_of_legislation:F2019L00828:body:0:p2
Version: federal_register_of_legislation:F2019L00828
Segment Type: other
Provision Reference: 
Character Range: 2889–5710

period.

Method of submission
6.             The information required by this Reporting Standard must be given to APRA in electronic format, using the 'Direct to APRA' application or by a method (i.e. a web-based solution) notified by APRA, in writing, prior to submission.
    Note: the Direct to APRA application software (also known as D2A) may be obtained from APRA.

Reporting periods and due dates
7.             Subject to paragraph 9, the information required by this Reporting Standard must be provided in respect of each quarter based on the financial year (within the meaning of the Corporations Act 2001) of the ADI.
8.             The information required by this Reporting Standard must be provided to APRA within 28 calendar days after the end of the reporting period to which the information relates.
9.             APRA may, by notice in writing, change the reporting periods, or specified reporting periods, for a particular ADI, 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;
(b)          the extent to which the information is required for the purposes of prudential supervision of the ADI; and
(c)          the requirements of the RBA and the ABS.
10.         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
11.         All information provided by an ADI 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 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 necessary 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.
12.         All information provided by an ADI under this Reporting Standard must be subject to systems, 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
13.         When an officer or