Sec. 3. Cessation of applicability of reporting requirements regarding the financial statements of the Department of Defense

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The financial statements of a military department shall cease to be covered by the reporting requirements specified in subsection

(b)upon the issuance of an unqualified audit opinion on such financial statements. The reporting requirements specified in subsection

(b)shall cease to be effective when an unqualified audit opinion is issued on the financial statements of the Department of Defense, including each of the military departments and the other reporting entities defined by the Office of Management and Budget. The reporting requirements specified in this subsection are the following: The requirement for annual reports in section 892(b) of the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 ( Public Law 111–383 ; 124 Stat. 4311; 10 U.S.C. 2306a note). The requirement for semi-annual reports in section 1003(b) of the National Defense Authorization Act for Fiscal Year 2010 ( Public Law 111–84 ; 123 Stat. 2440; 10 U.S.C. 2222 note). The requirement for annual reports in section 817(d) of the Bob Stump National Defense Authorization Act for Fiscal Year 2003 ( 10 U.S.C. 2306a note). The requirement for annual reports in section 1008(a) of the National Defense Authorization Act for Fiscal Year 2002 ( Public Law 107–107 ; 115 Stat. 1204; 10 U.S.C. 113 note). The requirement for periodic reports in section 908(b) of the Defense Acquisition Improvement Act of 1986 ( Public Law 99–500 ; 100 Stat. 1783–140; 10 U.S.C. 2326 note) and duplicate requirements as provided for in section 6 of the Defense Technical Corrections Act of 1987 ( Public Law 100–26 ; 101 Stat. 274; 10 U.S.C. 2302 note).

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