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Status: Closed
9 June 2022

Amendments to Prudential Standard SPS 310 Audit and Related Matters

This page contains APRA's consultation on minor amendments to Prudential Standard SPS 310 Audit and Related Matters (SPS 310).

June 2022

 

On 9 June 2021, APRA released a response letter on its proposed amendments to SPS 310 published for consultation on 10 December 2021.

In the letter published today, APRA has considered the feedback received from industry regarding timing and it has decided to delay the commencement of the proposed amendments to the financial year ending 30 June 2023.

APRA will provide a further update on any refinements when it finalises SPS 310 later in 2022.

The letter to industry and non-confidential submissions are available below:

Letter

Response to submissions - Minor amendments to Prudential Standard SPS 310 Audit and Related matters 

Non-confidential submissions

Published 9 June 2022

Published 9 June 2022

Published 9 June 2022

December 2021

 

On 10 December 2021, APRA released for consultation its proposed amendments to Prudential Standard SPS 310 Audit and Related Matters (SPS 310) to align with changes to APRA’s reporting standards for superannuation. 

APRA will consult on these amendments for three months, with submissions due by 11 March 2022.

The letter to industry is available below:

Letter to RSE licensees and RSE auditors: Consultation on minor amendments to Prudential Standard SPS 310 Audit and Related Matters

Note on submissions

It is APRA's policy to publish all submissions on the APRA website unless the respondent specifically tells APRA in writing that all or part of the submission is to remain confidential. An automatically generated confidentiality statement in an email does not satisfy this purpose. If you would like only part of your submission to be confidential, you should provide this information marked as 'confidential' in a separate attachment.