Superannuation financial reporting and audit

This consultation process has now been completed.
Consultation Type
Draft Regulations

Key Documents

The Government has released exposure draft regulations (The Treasury Laws Amendment (Measures for Consultation) Regulations 2023: Financial reporting and auditing of registrable superannuation entities) and explanatory statement for public consultation.

The exposure draft regulations support amendments in Schedule 6 to the Treasury Laws Amendment (2022 Measures No. 4) Bill 2022, which was introduced to Parliament on 23 November 2022.

Schedule 6 extends and adapts the financial reporting and auditing requirements in Chapter 2M of the Corporations Act 2001 to apply to registrable superannuation entities (RSEs). The purpose of these amendments is to impose financial reporting and auditing obligations on RSEs that are consistent with the requirements that apply to public companies and registered schemes.

The exposure draft regulations prescribe requirements for the preparation, lodgement, disclosure and publication of information and documents by RSEs to improve the compliance and transparency of the superannuation sector.

The Government is seeking views from interested parties on the implementation of these draft regulations.


No submissions are currently available.