CTHRepealedLegislation
Superannuation (prudential standard) determination No. 3 of 2013 - Prudential Standard SPS 310 - Audit and Related Matters
Period for submitting auditor’s reports Period for submitting auditor’s reports and transitional arrangements
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Period for submitting auditor’s reports and transitional arrangements
- For the purposes of paragraph 13 and paragraph 15 of this Prudential Standard, the period within which the RSE licensee must submit the auditor’s report to APRA is:
(a) for years of income ending on or after 1 July 2013 but before 1 July 2015 – within four months after the end of the year of income to which the report relates; and
(b) for years of income ending on or after 1 July 2015 – within three months after the end of the year of income to which the report relates.
- In relation to the audit of an RSE for a year of income ending on or before 30 June 2013, the RSE licensee and RSE auditor must comply with sections 35C and 36 of the SIS Act (to the extent applicable to them) as in force immediately prior to 1 July 2013 as if those provisions remained in force.[14]