‹ 5.5 No Security Interest 6.1 Opening of Sub-Accounts › 6 Duties of Depository Agents 6.1 Opening of Sub-Accounts 6.2 Records 6.3 Disclosure of Sub-Account Holders' Information 6.4 External Auditor's Certification 6.5 Failure to Submit within Deadlines 6.6 Appointment of Another Auditor 6.7 Binding Terms ‹ 5.5 No Security Interest 6.1 Opening of Sub-Accounts ›