The RSE auditor must ensure they provide the auditor’s report to the Board of the RSE licensee within sufficient time to enable the RSE licensee to submit the auditor’s report to APRA as follows:

1. for years of income ending on or after 1 July 2013 but before 1 July 2015
   1. within four months after the end of the year of income to which the report relates; and
2. for years of income ending on or after 1 July 2015
   1. within three months after the end of the year of income to which the report relates.