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Part 2 · Licensing of Digital Token Service Providers

11. Audit report

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For the purposes of section 158(4)(b) of the Act, a report of an audit on a licensee must —

(a)

be submitted to the Authority in Form 3 —

(i)

if the licensee is a company — not later than 6 months after the end of the financial year in respect of which the audit is conducted; or

(ii)

if the licensee is a partnership, a limited liability partnership or an individual — not later than 6 months after the end of the period for which the licensee’s financial statements are made up and in respect of which the audit is conducted;

(b)

state the name and contact details of the auditor conducting the audit; and

(c)

be signed by the auditor conducting the audit.

Report