An agent should know where to lodge the audit report, many state or territory regulators no longer accept paper-based auditor reports.
Check out the below resources for more information:
New South Wales
Trust account audits must be completed and submitted online by the auditor.
Lodgement: NSW Office of Fair Trading via the Auditors Online Portal.
Queensland
Agents are responsible for lodging the audit report; however, the auditor can lodge it on the agent's behalf.
Lodgement: Department of Justice and Attorney-General Office of Fair Trading via the OFT online portal.
Victoria
Agent must lodge the audit report with Consumer Affairs Victoria within 10 business days of receiving it from the auditor.
Lodgement: Consumer Affairs Victoria via myCAV.
Australian Capital Territory
Agent or auditor can lodge the result of the audit to Access Canberra.
Lodgement: Access Canberra via their online form.
Tasmania
Agent must submit the audit report to the Board within 7 days if receiving it from the auditor.
Lodgement: By email, fax or post to Property Agents Board of Tasmania.
For your information, we can't perform audit for these 3 states below:
Western Australia
Agent's responsibility to submit the audit report.
Lodgement: To deliver the audit report to Consumer Protection.
Northern Territory
Auditor must deliver a copy of the report to the agent and to the Board.
Lodgement: To deliver the audit report to Agents Licensing Board of the Northern Territory.
Southern Australia
Agent's responsibility to submit the audit report.
Lodgement: to Consumer and Business Services via occupational@sa.gov.au.