Document ID: chunk:federal_register_of_legislation:C2025C00046:section:27
Version: federal_register_of_legislation:C2025C00046
Segment Type: section
Provision Reference: s 27
Character Range: 62179–63134

27  Condition—financial information must be provided

Providers must give TEQSA annual financial statements
 (1) A registered higher education provider must give TEQSA a financial statement for each annual financial reporting period for which the provider is registered.
 (2) The provider's annual financial reporting period is the period of 12 months:
 (a) to which the provider's accounts relate; and
 (b) that is notified, in writing, to TEQSA as the provider's annual financial reporting period.
 (3) A statement given under subsection (1) must be:
 (a) in the approved form; and
 (b) provided together with a report on the statement by an independent qualified auditor; and
 (c) provided within 6 months after the end of the annual financial reporting period to which the statement relates.

TEQSA may approve additional persons as qualified auditors
 (4) TEQSA may, in writing, approve a person as a qualified auditor for the purposes of this Act.