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310

Audit and Related Matters

3PS
310
Prudential Standards (1)
In Force
In effect from 1 January 2015
This Prudential Standard requires an authorised deposit-taking institution (ADI) to ensure that APRA has access to independent advice from an auditor relating to the operations, internal controls and information provided to APRA in respect of that ADI. In addition, the standard sets out requirements for the roles and responsibilities of the appointed auditor.