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Banking (prudential standard) determination No. 16 of 2022
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Department of the Treasury
This item is authorised by the following title:
Banking Act 1959
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F2022L01572
05 December 2022
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Adjustments and exclusions APRA may adjust or exclude a specific prudential requirement in this Prudential Standard in relation to one or more specified ADIs or authorised NOHCs. Refer to section 11AF(2) of the Banking Act. Previous exercise of discretion An ADI or authorised NOHC must contact APRA if it seeks to place reliance, for the purposes of complying with this Prudential Standard, on a previous exemption or other exercise of discretion by APRA under a previous version of this Prudential Standard. General requirements
Fitness and propriety of the appointed auditor
Use of group auditors
Obligations of an ADI
Internal audit
Meetings with the appointed auditor
Responsibilities of the appointed auditor
Reports by the appointed auditor
Routine reports
Special purpose engagements
Data Collections subject to reasonable and/or limited assurance
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