Chartered Accountants Australia & New Zealand (CA ANZ) and CPA Australia welcome the opportunity to provide comments on the exposure draft Treasury Laws Amendment (Measures for Consultation) Regulations 2023: Financial reporting and auditing of registrable superannuation entities.

CPA Australia and CA ANZ represent almost 300,000 professional accountants globally. Our members work in diverse roles across public practice, commerce, industry, government and academia throughout Australia and internationally. We have examined the proposed changes in detail and, in the time available to us, have not identified any unintended consequences to the proposed amendments.