after the end of that financial year or, if an extension is approved under subsection (3), the day on which the extended period ends.

(2) A futures broker (other than an Australian ADI) must, in respect of each financial year, other than a financial year that ended before the date on which the broker commenced to carry on business as a futures broker, prepare a true and fair profit and loss statement and balance sheet on the basis of such accounting principles (if any) and containing such information and matters as are prescribed for the purposes of this subsection and lodge them with ASIC before the prescribed day for that financial year, together with an auditor's report containing such information and matters as are prescribed for the purposes of this subsection and such other information and matters as the auditor thinks fit to include in the report. (3) ASIC may, on application made by a futures broker and the auditor of the broker before the end of the period referred to in paragraph (a) or (b), as the case requires, of the definition of prescribed day in subsection (1) or, if that period has been extended pursuant to an approval or approvals previously given under this subsection, before the end of the period as so extended, approve an extension or further extension of the period, and such an approval may be given subject to such conditions (if any) as ASIC imposes. (4) Where an approval under subsection (3) in relation to a futures broker is given subject to conditions, the broker must comply with those conditions.