27Condition—financial information must be provided

#### 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.