This Prudential Standard sets out minimum foundations for good governance of an RSE licensee. Its objective is to ensure that an RSE licensee’s business operations are managed soundly and prudently by a competent Board, which can make reasonable and impartial business judgements in the best interests of beneficiaries and which duly considers the impact of its decisions on beneficiaries.

Prudential Standard SPS 510 Governance (SPS 510) sets out APRA’s requirements in relation to the governance of a registrable superannuation entity (RSE) licensee’s (RSE licensee’s) business operations. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to certain governance matters.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the business operations of an RSE licensee. It includes Form SRF 600.0 Profile and Structure (RSE Licensee) and associated specific instructions and must be read in conjunction with Prudential Standard SPS 510 Governance.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the profile and structure of a registrable superannuation entity. It includes Form SRF 601.0 Profile and Structure (RSE) and associated specific instructions.