Banking, Insurance and Life Insurance (prudential standard) determination No. 4 of 2016
APRA data collectionsAPRA data collections
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APRA data collections
(a) for those collections where the data are sourced only from accounting records – the Appointed Auditor must provide reasonable assurance that the information in these collections at the financial year-end is reliable and in accordance with the relevant prudential standards and reporting standards;
(b) for those collections where the data are sourced only from non-accounting records – unless otherwise indicated by APRA, the Appointed Auditor must provide limited assurance[3] that the information in these collections at the financial year-end is reliable and in accordance with the relevant prudential standards and reporting standards;
(c) for those collections where the data are sourced from a combination of accounting and non-accounting records – unless otherwise indicated by APRA, the Appointed Auditor must provide reasonable assurance for information sourced from accounting records, and limited assurance[4] that information sourced from non-accounting records at the financial year-end is reliable. This must be in accordance with the relevant prudential standards and reporting standards;