Letter

Response to submissions – Remaking Level 3 conglomerate standards

All industries
Published
27 July 2026

On 31 March 2026, APRA commenced a consultation to remake three Level 3 conglomerate prudential standards.  APRA stated its intent to remake these standards with administrative updates prior to the standards’ sunsetting date of 1 October 2026. The administrative updates are to update references and insert an interpretation paragraph and a previous exercise of discretion paragraph. These administrative updates do not impose new requirements on conglomerate groups.

The three Level 3 conglomerate prudential standards are:

  • Prudential Standard 3PS 310 Audit and Related Matters
  • Prudential Standard 3PS 221 Aggregate Risk Exposures
  • Prudential Standard 3PS 222 Intra-group Transactions and Exposures.

Consultation feedback

APRA received one submission during the consultation. The respondent noted that, while the remaking of the Level 3 conglomerate prudential standards is largely administrative, it provides an opportunity to reinforce governance, accountability and supervisory clarity across complex organisational groups. APRA acknowledges this feedback, noting the Level 3 conglomerate standards remain fit for purpose and no further changes are proposed.

Next steps

APRA will now remake these standards with the administrative updates prior to the sunsetting date of 1 October 2026.

Yours sincerely,

Peter Kohlhagen
Executive Director
Policy and Advice Division

Footnotes