3.3.29 Reporting Obligations of Auditors
A Member shall cause the external auditor referred to in Rule 3.3.28 to immediately report to the Exchange if:
(a) the external auditor becomes aware of any matter which in its opinion adversely affects or may adversely affect the financial position of the Member to a material extent;
(b) the external auditor becomes aware of any matter which in its opinion constitutes or may constitute a contravention of any provision of the Act, relevant applicable laws and regulatory requirements relating to the regulation of markets and licenced entities or this Rules, or an offence involving fraud or dishonesty;
(c) the external auditor becomes aware of any irregularity which in its opinion has or may have a material effect on the accounts, including irregularities that jeopardise the monies or other assets of any Customer; or
(d) in the external auditor's opinion, the accounting system, internal accounting control and procedures for safeguarding monies or other assets are inadequate and the inadequacies have a material effect on the accounts.