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Insurance (prudential standard) determination No. 1 of 2024
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Administered by
Department of the Treasury
This item is authorised by the following title:
Insurance Act 1973
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F2024L00877
15 July 2024
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Objective and key requirements of this Prudential Standard
Authority
Application
Level 2 insurance groups
Interpretation
Obligations of an insurer
Roles and responsibilities of the Appointed Auditor
Special purpose review
Non-routine reporting by Appointed Auditors
Meetings with Appointed Auditors
Audit certificate and report
Adjustments and exclusions
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Reliance on previous exercises of discretion
Attachment A – Matters to be addressed in an Appointed Auditor’s report
Attachment B – Level 2 insurance groups
Attachment C – Matters to be addressed in a limited assurance review report
Attachment D – Financial Information Declaration
Attachment E – Auditable annual returns
