Document ID: chunk:federal_register_of_legislation:F2025L00010:front:0:p3
Version: federal_register_of_legislation:F2025L00010
Segment Type: other
Provision Reference: 
Character Range: 5672–8728

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 Matters (SPS 310).
     2.          All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.

Authorisation
     1.          When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.
     2.          If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee's behalf, the RSE licensee must:
             1.           obtain from the agent a copy of the completed form with the information provided to APRA; and
             2.           retain the completed copy.
     3.          An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:
             1.           the Chief Executive Officer of the RSE licensee; or
             2.           the Chief Financial Officer of the RSE licensee.

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
             2.           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 each RSE licensee that is required to report under this Reporting Standard.

Interpretation
     1.          In this Reporting Standard:

    APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.

    Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[3].

    Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.

    due date means the relevant due date under paragraphs 5, 7, or if applicable, paragraph 8 of this Reporting Standard.

    financial year means the financial year (within the meaning of the Corporations Act 2001) of the RSE Licensee.

reporting period means