Consultation: Audit consequential amendments – superannuation

On 18 June 2024, APRA released its response to consultation on audit amendments for superannuation. The amendments to the prudential standards and guidance are minor and consequential, consistent with changes to the Treasury Laws Amendment(2022 Measures No. 4) Act 2023.

The response includes updated Prudential Standard SPS 310 Audit and Related Matters, Prudential Standard SPS 510 Governance, Prudential Standard SPS 520 Fit and Proper, and Prudential Practice Guide SPG 520 Fit and Proper, and marked up versions of these documents. These amendments apply from 30 June 2024.

Audit consequential amendments – superannuation | APRA