AIST Submission: Consultation on minor amendments to Prudential Standard SPS 310 Audit and Related Matters
AIST supports APRA’s proposed amendments to SPS 310 Audit and Related Matters to align with the new reporting standards and forms. However, we highlight concerns in relation to the timing and transition period required for the changes to be adopted, and the general approach to sample selection.
We consider it would be beneficial for the changes to be effective from 1 July 2023 and propose further guidance on sample selection.
- 185 KB