‹ BR-1.5.1A BR-1.5.3 › BR-1.5.2 Audited accounts of a licensee should be prepared in accordance with the International Financial Accounting Standards (IFRS) and with the requirements outlined in Appendix 1 at the end of this Module. October 2010 ‹ BR-1.5.1A BR-1.5.3 ›