Attachment A - Content of auditor’s repoAttachment A - Content of auditor’s report: information required under reporting standards made by APRA

Attachment A - Content of auditor’s report: information required under reporting standards made by APRA

1. Subject to paragraph 2 of this Attachment, for the purposes of paragraph 22(a)(i) and 22(b)(i) of this Prudential Standard, the auditor’s report must address the information in the following reporting standards on the basis specified below in relation to each listed reporting standard[13]:

<table cellspacing="0" cellpadding="0" style="width:418.2pt; margin-bottom:0pt; border-collapse:collapse"><tbody><tr><td colspan="2" style="width:322.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:23.1pt; text-indent:0pt"><span style="font-weight:bold">Reporting standard</span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:left"><span style="font-weight:bold">Level of assurance</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(a)</span></span><span style="width:15.03pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 114.1 Operational Risk Financial Requirement</span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Reasonable</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(b)</span></span><span style="width:14.36pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 320.0 Statement of Financial Position</span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Reasonable</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(c)</span></span><span style="width:15.03pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 330.0 Statement of Financial Performance</span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Reasonable</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(d)</span></span><span style="width:14.36pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 533.0 Asset Allocation </span><span>(in respect of MySuper lifecycle investment options only)</span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Limited</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(e)</span></span><span style="width:15.03pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 550.0 Asset Allocation </span><span>(Table 1, columns 1-5 and 9-12 of </span><span style="font-style:italic">Reporting Form SRF 550.1 Investments and Currency Exposure </span><span>only)</span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Reasonable</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(f)</span></span><span style="width:16.36pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 602.0 Wind-up</span><a id="_ftnref14"></a><a href="#_ftn14" style="text-decoration:none"><span style="font-size:8pt; vertical-align:super; color:#000000">[14]</span></a><span></span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Reasonable</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(g)</span></span><span style="width:14.36pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 706.0 Fees and Costs Disclosed</span><span> (in respect of MySuper investment options only)</span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Limited</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(h)</span></span><span style="width:14.36pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 800.0 Financial Statements</span><a id="_ftnref15"></a><a href="#_ftn15" style="text-decoration:none"><span style="font-size:8pt; vertical-align:super; color:#000000">[15]</span></a><span></span></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Reasonable</span></p></td></tr><tr><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText1" style="margin-left:56.7pt"><span><span>(i)</span></span><span style="width:17.02pt; font:7pt 'Times New Roman'; display:inline-block"></span><span></span></p></td><td style="width:251.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="BodyText2" style="margin-left:0pt; text-indent:0pt; text-align:justify"><span style="font-style:italic">Reporting Standard SRS 801.0 Investments and Investment Flows</span><a id="_ftnref16"></a><a href="#_ftn16" style="text-decoration:none"><span style="font-size:8pt; vertical-align:super; color:#000000">[16]</span></a></p></td><td style="width:74.25pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p class="BodyText1" style="margin-left:0pt; text-indent:0pt; text-align:center"><span>Reasonable</span></p></td></tr></tbody></table>