‹ Additional Reporting Requirements for Semi Annual Disclosures Requirement to Submit Draft Interim and Year-end Financial Statements › BR-1.2.4 Licensees are required to submit to the CBB within two months of the end of the half year an agreed upon procedures report concerning the completeness of disclosures required by Paragraph PD-2.1.6. Added: April 2014 ‹ Additional Reporting Requirements for Semi Annual Disclosures Requirement to Submit Draft Interim and Year-end Financial Statements ›