445 paragraphs found
A misstatement in a Specified ADI Reporting Form, either individually or in aggregate with other misstatements, is considered material if the appointed auditor believes the intended users may be influenced by the misstatement of the …
Material deficiencies in the design and implementation of controls and material deviations in the operating effectiveness of controls are those which could reasonably be expected to influence relevant decisions of the intended …
“ADI”, “appointed auditor”, “Level 1”, “Level 2” and “Level 3” are defined by APRA in Prudential Standards APS 001 and 3PS 001 Definitions. Refer to Attachment A to APS 001 for further explanation of the definition of Level 3 “conglomerate group” as it …
Corporations required to be registered under Part 2 of the Financial Sector (Collection of Data) Act 2001 (FSCODA). …
Not all RFCs are required to submit EFS data to APRA. EFS reporting requirements will depend on the size of the RFC and is specified by APRA in relevant EFS Reporting …
“Authorised non-operating holding company” is defined in APS 001 to have the same meaning as under section 5 of the Banking Act. …
Access to APRA Prudential Standards, Prudential Practice Guides and legislation relevant to ADIs is available on APRA’s website ( www.apra.gov.au …
Refer to APS 310 Attachment A – Data Collections subject to reasonable and/or limited assurance . …
Refer to Section 7 of the FSCODA for categories of corporations subject to registration under the Act. Examples of Registered Financial Corporations include certain automotive financiers, mortgage securitisers, asset financing companies and …