23. Preparation and lodgment of accounts

For the purposes of sections 49(1) and 52(1) of the Act, a licensed financial adviser shall prepare and lodge with the Authority —

statements in Forms 14, 15 and 16, where applicable; and

by personal delivery or by pre-paid post, true and fair financial statements made up to the last day of its financial year in accordance with the provisions of the Companies Act 1967, where applicable, together with —

the auditor’s report in Form 17, which shall contain the documents necessary for the due completion of the Form; and

copies of the statements referred to in paragraph (a).