If an auditor of a
(a) Any matter which in his opinion, adversely affects or may adversely affect the financial
position of the licensed exchange or licensed market operator to a material extent;
(b) Any matter which in his opinion, constitutes or may constitute a breach of the CBB Law and regulations 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 exchange or licensed market operator, including any irregularity that affects or jeopardises or may affect or jeopardise, the funds or property of investors in securities or futures contracts,
the auditor shall immediately send to the CBB a written report of the matter or the irregularity.
Amended: April 2016