Articles 58, 111, 114 and 163 of the CBB Law require that Islamic bank licensees and their staff must act in an open and cooperative manner with the CBB. Islamic bank licensees must meet the regulatory reporting and public disclosure requirements contained in Modules BR and PD respectively. As per Article 62 of the CBB Law, annual audited financial statements must be submitted to the CBB within 3 months of the licensee's financial year-end.