CSD-6.6.1
The auditor shall immediately send to the CBB a written report of the matter or the irregularity, if an auditor of a
(a) Any matter which, in his opinion, adversely affects or may adversely affect the financial position of the licensed clearing house or licensed central depository to a material extent;
(b) Any matter which, in his opinion, constitutes or may constitute a breach of any provision of this Module or an offence involving fraud or dishonesty; or
(c) Any irregularity that has or may have a material effect upon the accounts of the licensed clearing house or licensed central depository , including any irregularity that affects or jeopardises, or may affect or jeopardise, the funds or property of investors.
Amended: April 2016