Real estate agents in Australia who hold or receive client money must have their trust accounts independently audited every year, with specific deadlines and rules varying by state and territory.

Australian Capital Territory (ACT): Covers the financial year (1 July to 30 June), with reports due to Access Canberra by 30 September.

New South Wales (NSW): Covers 1 July to 30 June; audited reports must be submitted online via the Auditor's Report Online portal by 30 September.

Victoria (VIC): Covers 1 July to 30 June; audit reports must be obtained by 30 September and lodged via myCAV within 10 business days.

Queensland (QLD): Tied to the individual agency's licence anniversary date, usually due within 4 months after the audit period ends.

Western Australia (WA): Typically aligns with the calendar year, with reports lodged to Consumer Protection within 3 months of the period ending.

South Australia (SA): Aligned with annual return or licence renewal dates through Consumer and Business Services.