CTHIn ForceLegislation
Superannuation (prudential standard) determination No. 2 of 2024
Attachment B - Content of auditor’s repoAttachment B - Content of auditor’s report: compliance with legislative provisions
Start here
Get a plain-English read of Attachment B - Content of auditor’s repo
Turn the raw legal text into a practical explanation grounded in Superannuation (prudential standard) determination No. 2 of 2024.
Attachment B - Content of auditor’s report: compliance with legislative provisions
- For the purposes of paragraph 22(a)(ii) of this Prudential Standard, the auditor’s report must address compliance, at a reasonable assurance level, with the following legislative provisions, to the extent that the provisions are applicable to the RSE licensee’s business operations:
(a) sections 29VA, 35A, 65, 66, 67, 95, 97, 98, 99F, 101, 105, 106, 109, 117, 154 and 155(2) of the SIS Act;
(b) regulations 3.10, 5.08, 6.17, 7.04, 7.05, 9.09, 9.14, 13.14, 13.17 and 13.17A of the Superannuation Industry (Supervision) Regulations 1994;
(c) sections 1012B, 1012F, 1012H(2), 1017B(1), 1017B(5), 1017D(1), 1017D(3A), 1017E(2), 1017E(3) and 1017E(4) of the Corporations Act; and
(d) regulations 7.9.07R, 7.9.07S, 7.9.07T, 7.9.07V and 7.9.07W of the Corporations Regulations 2001.