The reports listed under rule AML-3.3.1B (a) and (b) must be made by the MLRO. The sample testing required under rule AML-3.3.1B (c) must be undertaken either by the Capital Market Service Provider's internal audit function or its external auditors. The report required under rule AML-3.3.1B (d) must be made by the Capital Market Service Provider's external auditors.