Superannuation and Investments Professional Standards and Guidance
Professional Standards and Guidance relating to the Superannuation and Investments practice area.
Current
Professional Standards
PS 1 Continuing Professional Development (January 2020 rebranded October 2024)
PS 1 Continuing Professional Development (rebranded October 2024) Explanatory Memorandum
PS 402 Determination of Accrued Benefits for Defined Benefit Superannuation Funds (October 2024)
PS 403 Preparation of Benefit Certificates (May 2022 rebranded October 2024)
PS 404 Valuation of Superannuation Funds Assets (October 2024)
PS 404 Valuation of Superannuation Funds Assets (rebranded October 2024) Explanatory Memorandum
PS 405 Cost of Death and Disability Benefits in Superannuation Funds (October 2024)
PS 406 Unsegregated Superannuation Liabilities (October 2024)
PS 407 Solvency Management of Defined Benefit Superannuation Funds (October 2024)
PS 408 Payments from Superannuation Funds to Employers (October 2024)
PS 409 Segregated Superannuation Asset Certificates (October 2024)
PS 410 Statements of Opinion Relating to Defined Benefit Pensions (October 2024)
Practice Guidelines
PG 1 General Actuarial Practice (March 2020)
PG 101 Investment Performance Measurement and Presentation (October 2024)
PG 199.02 Relationship with the Auditor when Actuarial Work is Used in an Audit (October 2024)
PG 199.03 Economic Valuations (March 2011)
PG 3 Actuarial Practice in Relation to AASB119 Employee Benefits (March 2020)
PG 499.02 Projected Retirement Benefit Illustrations (effective 1 January 2025)
PG 499.03 Prudential Reporting under the SIS Act (March 2011)
PG 499.06 Australian Accounting Standard AASB 1056 Superannuation Entities (September 2020)
PG 499.08 Shortfall Limit Required under APRA Prudential Standard SPS 160 (March 2023)
PG 499.09 Actuarial Requirements of Prudential Standard SPS 160 (June 2023)
PG 499.10 Self-Insurance Arrangements and SPS 160 (December 2023)
Technical Papers
TP Innovative Income Streams (July 2024)
TP Valuation of Share-Based Payments (February 2024)
TP Claims Reserves Insurance in Superannuation (October 2023)
TP Good Practice Principles for Retirement Modelling (August 2023)
TP Dangerous Occupations (February 2022)
TP Deferred Tax Assets (February 2021)
TP Superannuation Insurance Cost Assessment (September 2020)
TP Responses to Submissions on Division 293 Tax Defined Benefit Issues (February 2015)
Information Notes
IN Artificial Intelligence and Discrimination in Insurance Pricing and Underwriting (December 2022)
IN Division 293 Tax - End Benefit Cap (September 2014 reclassified February 2023)
Other
Glossary of Defined Terms Used in Practice Guidelines (October 2024)
It is important that you also check that there are no multi-practice professional practice documents that may be relevant to your actuarial practice.
Archive documents
Members may request copies of previous exposure drafts by contacting the Institute team at [email protected].
PS 101 Investment Performance Measurement and Presentation (March 2021)
PS 101 Investment Performance Measurement and Presentation (March 2021) Explanatory Memorandum
PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (June 2017)
PS 402 Determination of Accrued Benefits for Defined Benefit Superannuation Funds (March 2020)
PS 403 Preparation of Benefit Certificates (rebranded October 2024) Explanatory Memorandum
PS 403 Preparation of Benefit Certificates (March 2021)
PS 403 Preparation of Benefit Certificates (August 2021) Explanatory Memorandum
PS 403 Preparation of Benefit Certificates (March 2020)
PS 403 Preparation of Benefit Certificates (March 2020) Explanatory Memorandum
PS 404 Valuation of Superannuation Funds Assets (March 2020)
PS 404 Valuation of Superannuation Funds Assets (March 2020) Explanatory Memorandum
PS 404 Valuation of Superannuation Fund Assets (June 2017)
PS 404 Valuation of Superannuation Fund Assets (June 2017) Explanatory Memorandum
PS 405 Cost of Death and Disability Benefits in Superannuation Funds (March 2020)
PS 405 Cost of Death and Disability Benefits in Superannuation Funds (July 2016)
PS 406 Unsegregated Superannuation Liabilities (rebranded October 2024) Explanatory Memorandum
PS 406 Unsegregated Superannuation Liabilities (March 2021)
PS 406 Unsegregated Superannuation Liabilities (March 2021) Explanatory Memorandum
PS 406 Unsegregated Superannuation Liabilities (March 2020)
PS 406 Unsegregated Superannuation Liabilities (March 2020) Explanatory Memorandum
PS 406 Unsegregated Superannuation Liabilities (June 2018)
PS 406 Unsegregated Superannuation Liabilities (June 2018) Explanatory Memorandum
PS 406 Unsegregated Superannuation Liabilities (March 2018)
PS 406 Unsegregated Superannuation Liabilities (March 2018) Explanatory Memorandum
PS 407 Solvency Management of Defined Benefit Superannuation Funds (March 2020)
PS 407 Solvency Management of Defined Benefit Superannuation Funds (May 2010)
PS 407 Solvency Management of Defined Benefit Superannuation Funds (May 2010) Explanatory Memorandum
PS 408 Payments from Superannuation Funds to Employers (December 2020)
PS 408 Payments from Superannuation Funds to Employers (December 2020) Explanatory Memorandum
PS 408 Payments from Superannuation Funds to Employers (March 2020)
PS 408 Payments from Superannuation Funds to Employers (March 2020) Explanatory Memorandum
PS 409 Segregated Superannuation Assets Certificates (March 2021)
PS 409 Segregated Superannuation Assets Certificates (rebranded October 2024) Explanatory Memorandum
PS 409 Segregated Superannuation Assets Certificates (March 2021) Explanatory Memorandum
PS 409 Segregated Superannuation Assets Certificates (March 2020)
PS 409 Segregated Superannuation Assets Certificates (March 2020) Explanatory Memorandum
PS 409 Segregated Superannuation Assets Certificates (June 2019)
PS 409 Segregated Superannuation Assets Certificates (June 2019) Explanatory Memorandum
PS 410 Statements of Opinion Relating to Defined Benefit Pensions (December 2020)
PS 410 Statements of Opinion Relating to Defined Benefit Pensions (March 2020)
PS 410 Statements of Opinion Relating to Defined Benefit Pensions (December 2017)
PS 410 Statements of Opinion Relating Defined Benefit Pensions (March 2021)
PS 410 Statements of Opinion Relating Defined Benefit Pensions (March 2021) Explanatory Memorandum
Glossary of General Defined Terms Used in Practice Guidelines (March 2020)
PG 1 Glossary Defined Terms of Practice Guideline General Actuarial Practice (August 2018)
PG 1 Glossary Defined Terms of Practice Guideline General Actuarial Practice (June 2017)
PG 199.02 Relationship with the Auditor when Actuarial Work is Used in an Audit (July 2023)
PG 199.02 Relationship with the Auditor when Actuarial Work is used in an Audit (February 2018)
PG 3 Actuarial Practice in Relation to AASB119 Employee Benefits (March 2020) Explanatory Memorandum
PG 3 Actuarial Practice in Relation to AASB 119 Employee Benefits (April 2018)
PG 499.02 Projected Retirement Benefit Illustrations (September 2023)
PG 499.02 Projected Retirement Benefit Illustrations (September 2023) Explanatory Memorandum
PG 499.02 Projected Retirement Benefit Illustrations (January 2018)
PG 499.02 Projected Retirement Benefit Illustrations (January 2018) Explanatory Memorandum
PG 499.02 Projected Retirement Benefit Illustrations (September 2020)
PG 499.02 Projected Retirement Benefit Illustrations (September 2020) Explanatory Memorandum
PG 499.04 Notice to Members Regarding Currency (November 2015)
PG 499.04 Accounting for Superannuation and Long Service Leave Obligations under AASB119 (June 2011)
PG 499.06 Australian Accounting Standard AASB 1056 Superannuation Entities (September 2016)
PG 499.09 Actuarial Requirements of Prudential Standard SPS 160 (June 2023) Explanatory Memorandum
PG 499.10 Self-Insurance Arrangements and SPS 160 (December 2023) Explanatory Memorandum
IN Good Practice Principles for Retirement Modelling (February 2022)
IN Innovative Income Streams (November 2021)
IN Deferred Tax Assets (February 2021)
IN Superannuation Insurance Cost Assessment (September 2020)
IN Self Insurance Arrangements and SPS 160 (July 2020)
IN Actuarial Requirements of SPS 160 (July 2020)
IN Shortfall Limit under SPS 160 (July 2020)
IN SG Benefit Certificates and Salary Sacrifice Contributions (June 2020)
IN Dangerous Occupations (November 2019)
IN Using ASIC Class Order CO 11/1227 (March 2016)
IN Responses to Submissions on Division 293 Tax Defined Benefit Issues (February 2015)
