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  • AA-3.2 AA-3.2 Review of Financial Disclosures

    • AA-3.2.1

      Specialised licensees that are required to publish financial disclosures in accordance with Module PD must arrange for their external auditor to review these prior to their publication, unless otherwise exempted in writing by the CBB.

      Amended: April 2014
      October 2010

    • AA-3.2.2

      Financing companies must arrange for their external auditor to review the annual disclosures required in Module PD, Section PD-1.3 and Chapter PD-4, prior to their submission to the CBB or their publication. This review must be in the form of an agreed-upon procedures report (see also PD-A.2.4). The report must be submitted to the CBB within 3 months of the year end of the concerned financing company (see also Paragraph BR-1.1.2).

      Added: April 2014

    • AA-3.2.3

      Financing companies must arrange for their external auditor to review the disclosures in the half-yearly financial statements required by Module PD, Paragraph PD-2.1.6 prior to their submission to the CBB or their publication. This review must be in the form of an agreed-upon procedure report. This report must be submitted to the CBB within two months of the end of the half year reporting period of the concerned financing company (see also Section BR-1.2.4).

      Added: April 2014