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Status: Closed
28 February 2024

Audit consequential amendments – superannuation

This page contains APRA’s consultation on minor and consequential amendments to the superannuation prudential framework affecting audit, governance and fitness and propriety.

January 2024


On 17 January 2024, APRA released a letter to RSE licensees and RSE auditors, consulting on minor and consequential amendments to the superannuation prudential framework. The proposed changes follow financial reporting and auditing reforms for superannuation set out in Treasury Laws Amendment (2022 Measures No. 4) Act 2023.

This consultation will be open for submissions for six weeks until 28 February 2024.

The consultation letter to industry, draft Prudential Standard SPS 310 Audit and Related Matters and draft Prudential Standard SPS 510 Governance can be found below.



Superannuation prudential framework - consequential audit updates

Prudential Standard


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.

Submissions may be the subject of a request for access made under the Freedom of Information Act 1982 (FOIA). APRA will determine such requests, if any, in accordance with the provisions of the FOIA. Information in the submission about any APRA-regulated entity that is not in the public domain and that is identified as confidential will be protected by section 56 of the Australian Prudential Regulation Authority Act 1998 and will therefore be exempt from production under the FOIA.