Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2025
Reporting Standard SRS 604.0Reporting Standard SRS 604.0
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Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2025
Reporting Standard SRS 604.0 RSE Licensee Profile
Financial Sector (Collection of Data) Act 2001
I, Andrew Robertson, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act), determine Reporting Standard SRS 604.0 RSE Licensee Profile, in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 3 of that reporting standard.
Under section 15 of the Act, I declare that Reporting Standard SRS 604.0 RSE Licensee Profile shall begin to apply to those financial sector entities at the start of the day after the day this instrument is registered on the Federal Register of Legislation.
This instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.
Dated: 30 April 2025
Andrew Robertson
Chief Data Officer
Technology and Data Division
Interpretation
In this instrument:
APRA means the Australian Prudential Regulation Authority.
Federal Register of Legislation means the register established and maintained under section 15A of the Legislation Act 2003.
financial sector entity means financial sector entities of a kind referred to in paragraphs 5(2)(a) to (d) of the Act.
Schedule
Reporting Standard SRS 604.0 RSE Licensee Profile comprises the document commencing on the following page.
Commonwealth Coat of Arms of Australia
Reporting Standard SRS 604.0
RSE Licensee Profile
Objective of this reporting standardThis Reporting Standard sets out requirements for the provision of information to APRA relating to the business operations of an RSE licensee.It includes Reporting Form SRF 604.0 RSE Licensee Profile and associated specific instructions and must be read in conjunction with Prudential Standard SPS 510 Governance.
Authority
This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.
Purpose
Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.
Part Reporting Standard SRS 604.0 - Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2025 - Reporting Standard SRS 604.0 | Zoe
Application
This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of its business operations.
Commencement
This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.
Reporting periods
The RSE licensee must provide the information required by this Reporting Standard for the reporting periods, by the due dates, set out in the table below.
Reporting Form
Reporting Table
Reporting Period
Due date
First reporting period
Reporting Form SRF 604.0 RSE Licensee Profile (SRF 604.0)
Table 1 RSE Licensee Governing RulesTable 2 RSE Licensee Ownership StructureTable 3A RSE Licensee DirectorsTable 3B RSE Licensee Directors – Other DirectorshipsTable 3C RSE Licensee Directors – Other EmploymentTable 4 Board and Board CommitteesTable 5 Attendees of Board and Board Committee Meetings
Each financial year
For the first reporting period:15 December 2025 for RSE licensees with 30 June financial year end.Within 3 months after the end of the first reporting period for all other RSE licensees.For subsequent reporting periods for all RSE licensees: Within 3 months after the end of the relevant reporting period.
The first financial year ending on or after 30 June 2025
Ad-hoc information required
Where there is a change in circumstances that results in the information reported to APRA in Reporting Form SRF 604.0 RSE Licensee Table 3B ‘RSE Licensee Directors – Other Directorships’ no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard:
where the change occurs during the same quarter as the financial year end of the RSE licensee, within 3 months after the end of the relevant reporting period; or
where the change occurs during any other calendar quarter, within 28 calendar days after the end of the calendar quarter in which the change occurred.
Notices
If, having regard to the particular circumstances of an RSE licensee, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE licensee.
Where APRA has changed the reporting periods under paragraph 7, the RSE licensee must provide the relevant information within the time specified by the notice in writing.
APRA may grant, in writing, an RSE licensee an extension of a due date, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.
Note: For the avoidance of doubt, APRA’s expectation is that if the due date falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.
Form and method of submission
The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.
Quality control
The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE licensee. This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:
an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and
at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).
All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.
Authorisation
When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.
If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:
obtain from the agent a copy of the completed form with the information provided to APRA; and
retain the completed copy.
An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:
the Chief Executive Officer of the RSE licensee; or
the Chief Financial Officer of the RSE licensee.
Minor alterations to forms and instructions
APRA may make minor variations to:
a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or
the instructions to a form, to clarify their application to the form,
without changing any substantive requirement in the form or instructions.
If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.
Interpretation
In this Reporting Standard:
APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.
Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[1].
Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.
due date means the relevant due date under paragraph 5 or, if applicable, paragraph 6, 8 or 9 of this Reporting Standard.
financial year means the financial year (within the meaning of the Corporations Act 2001) of the RSE Licensee.
reporting period means a period mentioned in paragraph 5, or if applicable, paragraph 7 of this Reporting Standard.
RSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, small APRA fund or single member approved deposit fund[2].
RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.
RSE licensee has the meaning given in subsection 10(1) of the SIS Act.
SIS Act means Superannuation Industry (Supervision) Act 1993.
SRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.
In this Reporting Standard, unless an instrument is not disallowable or a contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.
Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.