The auditors' long form report referred to in rule CSD-3.1.8 (a) (ii) shall include the findings and recommendations of the auditors, if any, on:

(a) The risk management and internal controls of the licensed clearing house or central depository; and
(b) The non-compliance with any:
(i) Provision of the CBB Law;
(ii) Direction issued by the CBB under the CBB Law and regulations; or
(iii) Other relevant laws or regulations.