The reports listed under Paragraph FC-3.3.1 (a) and (b) must be made by the MLRO. The sample testing required under Paragraph FC-3.3.1 (c) must be undertaken either by the licensee's internal audit function or its external auditor. The report required under Paragraph FC-3.3.1 (d) must be made by the licensee's external auditor (or by a person or firm appointed with the prior written approval of the Compliance Directorate).