15Financial information must be provided

15  Financial information must be provided  (1) A *VET provider must give to the Minister a financial statement for each *annual financial reporting period for the provider in which a student of the provider receives assistance under this Schedule.  (2) The statement:  (b) must be provided with a report, on the statement, by:  (i) the Auditor‑General of a State, of the Australian Capital Territory or of the Northern Territory; or  (ii) a registered company auditor (within the meaning of section 9 of the Corporations Act 2001), who is independent of the *VET provider; or  (iii) a person approved by the Minister under paragraph (d) of the definition of qualified auditor in subclause 1(1) of Schedule 1, who is independent of the VET provider; and  (c) must be provided within 6 months after the end of the *annual financial reporting period for which the statement was given.  (3) An annual financial reporting period, for a *VET provider, is the period of 12 months:  (a) to which the provider’s accounts relate; and  (b) that is notified in writing to the Minister as the provider’s annual financial reporting period.