3.3.28 Certification by Auditor

The following requirements apply in relation to auditor certification of a Member's accounts:

(a) a Member shall be required to furnish:
(i) annual accounts duly audited by an external auditor in the jurisdiction in which that Member is incorporated or registered to the Exchange;
(ii) relevant forms in respect of its annual financial audit which it is required to lodge with its Relevant Regulatory Authority, translated into English and in such form prescribed by its Relevant Regulatory Authority, or as prescribed by the Exchange under Rule 3.3.27; and
(iii) a certificate signed by the external auditor pertaining to the audit conducted by such external auditor, in such form prescribed by the Relevant Regulatory Authority,

within five (5) months of the end of its financial year or within such longer period as may be permitted in writing by the Exchange.
(b) [deleted]

Amended on 25 August 200925 August 2009, 1 April 20141 April 2014 and 22 April 201922 April 2019.