Singapore legislation
Section 28
Section 28
Reports by auditor to Authority in certain cases
If, during the performance of his duties as auditor for a futures broker, an auditor —
(a)
becomes aware of any matter which in his opinion adversely affects or may adversely affect the financial position of the futures broker to a material extent; or
(b)
discovers evidence of a contravention by the futures broker of section 25 or 37,he shall, as soon as practicable thereafter, send to the Authority a report in writing of the matter or the contravention.