Document ID: chunk:federal_register_of_legislation:F2025L00010:front:0:p2
Version: federal_register_of_legislation:F2025L00010
Segment Type: other
Provision Reference: 
Character Range: 2961–5919

after 30 June 2025
SRF 340.0                                                Table 2 Statement of financial position    Each financial year   Within 3 months after the end of the relevant reporting period.  The first financial year ending on or after 30 June 2025
SRF 340.0                                                Table 3 Statement of changes in equity     Each financial year   Within 3 months after the end of the relevant reporting period.  The first financial year ending on or after 30 June 2025
SRF 340.0                                                Table 4 Related Party Disclosures          Each financial year   Within 3 months after the end of the relevant reporting period.  The first financial year ending on or after 30 June 2025

Notices
     1.              If, having regard to the particular circumstances of an RSE licensee, 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 Licensee.
     2.              Where APRA has changed the reporting periods under paragraph 6, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
     3.              APRA may grant, in writing, an RSE licensee an extension of a due date, 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, APRA's expectation is that if the due date falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.

Form and method of submission
     1.              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
     1.          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 licensee 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 to report reliable information to APRA. This review and testing must be done on:
             1.           an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and
             1.           at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related