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Superannuation standards and guidance

The following provides prudential and reporting standards, practice guides and other guidance.


Prudential Standards


Reporting Standards




SPS 160 Defined Benefit Matters

SPS 310 Audit and Related Matters


SPS 510 Governance

(effective from 1 January 2020)

 (effective from 1 January 2020)


SPS 520 Fit and Proper

SRS 520.0 Responsible Persons Information ** See Guidance to assist with reporting on SRF 520.0

SPS 521 Conflicts of Interest


SPS 530 Investment Governance

SRS 530.0 Investments


SRS 531.0 Investment Flows



SRS 532.0 Investment Exposure Concentrations





SRS 534.0 Derivative Financial Instruments



SRS 535.0 Securities Lending



Risk management

Prudential Standards


Reporting Standards




SPS 114 Operational Risk Financial Requirement

SPS 220 Risk Management (effective until 31 December 2019)


(effective from 1 January 2020)


(effective until 31 December 2019)


(effective until 31 December 2019)




CPS 226 Margining and Risk Mitigation for Non-centrally Cleared Derivatives





SPS 231 Outsourcing


SPS 232 Business Continuity Management




CPS 234 Information Security (effective 1 July 2019)


  Information security incident notification  
  Material information security control weakness notification  








SRS 602.0 Wind-up * See Ad hoc reporting obligations

Other requirements

Financial statements

Reporting Standards


SRS 001.0 Profile and Structure (Baseline) * See Ad hoc reporting obligations

 (ceased from 1 July 2017)

SRS 331.0 Services

SRS 410.0 Accrued Default Amounts

SRS 540.0 Fees

SRS 610.2 Membership Profile

SRS 703.0 Fees Disclosed * See Ad hoc reporting obligations

SRS 710.0 Conditions of Release

SRS 721.0 ABS Securities Subject to Repurchase and Resale and Stock Lending and Borrowing

SRS 722.0 ABS Derivatives Schedule

SRS 801.0 Investments and Investment Flows

SRS 802.0 Fund Profile

Are you looking for superseded standards, guidance or discontinued publications?

You can search historical snapshots of APRA's website on the Australian Web Archive to find discontinued/superseded publications, statistics, media releases and speeches. The National Library of Australia has made a video about the Australian web archive and another video with tips and tricks to explore the web archive.