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Article (8): Appointment of an Audit Firm and Publication of the Entity's Audited Accounts

N 1/2014 Effective from 3/1/2014
  1. 8.1 The licensed person must appoint an audit firm as is acceptable to the Central Bank and maintain proper accounting records and submit these to the Central Bank in such form as required.
     
  2. 8.2 The licensed person shall submit to the Central Bank, within a period not exceeding three months from the date of closing of its financial year, a signed copy of its year end audited accounts, including the auditors report thereon for approval by the Central Bank for publication. The financial year of a licensed person must begin on 1st January and end on 31st December.