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AU-3.5.1

Past version: Effective from 01 Jan 2011 to 31 Mar 2011
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Conventional bank licensees must arrange for their external auditor to provide to the CBB explanations for any material differences in data reported in the bank's audited or reviewed accounts and in the following reports provided to the CBB:

(a) Prudential Information Returns for Islamic Banks (PIRI); and
(b) Monthly Statements of Assets and Liabilities.
Added: January 2011