Indicates whether the accounts have been audited or reviewed. Valid values include: Audited, Reviewed, Neither Auditor Report Financial Statements Audited Code Indicates if the reviewer meets the required accreditation level. Auditor Report Financial Statements Reviewer Status Indicator Indicator if a class order for audit relief applies. Auditor Report Existing Class Order Exemption Indicator This element indicates if the auditor has given a 'modified' opinion of the financial statements in the auditor's report. 'Modified' means the report has a qualified opinion, disclaimer opinion or adverse opinion. Auditor Report Auditor Not Satisfied Statement Of Reasons Provided Indicator In accordance with relevant accounting standards, this indicator signifies if the audit report included any Emphasis of Matter or notifications of Other Matters Auditor Report Statement Of Deficiency Details Provided Indicator Financial System Management Is the reporting party a member of the Association of Taxation and Management Accountants? A choice of TRUE/FALSE values. TRUE = The reporting party is a member of the Association of Taxation and Management Accountants. FALSE = The reporting party is not a member of the Association of Taxation and Management Accountants. Auditor Appointment Membership Association Of Taxation And Management Accountants Indicator Is the reporting party a member of CPA Australia? A choice of TRUE/FALSE values. TRUE = The reporting party is a member of CPA Australia. FALSE = The reporting party is not a member of CPA Australia. Auditor Appointment Membership CPA Australia Indicator Is the reporting party a member of the Institute Of Chartered Accountants in Australia? A choice of TRUE/FALSE values. TRUE = The reporting party is a member of the Institute Of Chartered Accountants in Australia. FALSE = The reporting party is not a member of the Institute Of Chartered Accountants in Australia. Auditor Appointment Membership Institute Of Chartered Accountants In Australia Indicator Is the reporting party a member of the National Institute Of Accountants? A choice of TRUE/FALSE values. TRUE = The reporting party is a member of the National Institute Of Accountants. FALSE = The reporting party is not a member of the National Institute Of Accountants. Auditor Appointment Membership National Institute Of Accountants Indicator Is the reporting party a member of the National Tax and Accountants Association? A choice of TRUE/FALSE values. TRUE = The reporting party is a member of the National Tax and Accountants Association. FALSE = The reporting party is not a member of the National Tax and Accountants Association. Auditor Appointment Membership National Tax And Accountants Association Indicator Is the reporting party a member of any other professional accounting body not included in the list, as required on APRA forms SRF_250_0 and SRF_340_0? A choice of TRUE/FALSE values. TRUE = The reporting party is a member of any other professional accounting body not included in the list, as required on APRA forms SRF_250_0 and SRF_340_0. FALSE = The reporting party is not a member of any other professional accounting body not included in the list, as required on APRA forms SRF_250_0 and SRF_340_0. Auditor Appointment Membership Other SRF 250 0 And SRF 340 0 Indicator Is the reporting party a registered company auditor? A choice of TRUE/FALSE values. TRUE = The reporting party is a registered company auditor. FALSE = The reporting party is not a registered company auditor. Auditor Appointment Registered Company Auditor Indicator Report the value of all fees and expenses recognised during the reporting period, as determined in accordance with relevant accounting standards, for the rendering of professional services to the reporting party by an external audit firm. This includes all fees and expenses paid to the firm which is conducting the external audit of the reporting party, for the provision of both audit and non-audit services. Auditor Disclosures Remuneration Total Amount If the reporting party was wound up during the relevant period, did the winding up of the entity occurr due to a successor fund transfer? A 'successor fund' is a superannuation entity which agrees to, and does, confer on members equivalent rights in respect of benefit entitlements, to those which the member had in the transferor superannuation entity. A choice of TRUE/FALSE values. TRUE = If the reporting party was wound up during the relevant period, the winding up of the entity occurred due to a successor fund transfer. FALSE = If the reporting party was wound up during the relevant period, the winding up of the entity did not occur due to a successor fund transfer. Business Termination Successor Fund Transfer Indicator If the reporting party was wound up during the relevant period, report the date the entity was wound up. Business Termination Wind Up Date If the reporting party was wound up during the relevant period, report the reason the entity was wound up. The enumerated values are: 1 = Transferred to another Superannuation Entity 2 = Never Operated 3 = Employer sponsor ceased operations 4 = Other reasons given Business Termination Wind Up Reason Code