MAE-4.5.1
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