MIR-4.10.1
If an auditor of a
(a) Any matter which in his opinion, adversely affects or may adversely affect the financial position of the licensed member to a material extent;
(b) Any matter which in his opinion, constitutes or may constitute a breach of the CBB Law, rules 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 member , including any irregularity that affects or jeopardises or may affect or jeopardise, the assets and money of clients , then the auditor shall immediately send to the CBB and licensed exchange and/or licensed clearing house a written report of the matter or the irregularity.
Adopted January 2010