78. Annual financial report
A Reporting Entity shall prepare and file with the Regulator an annual financial report in accordance with the requirements prescribed in the Rules.
79. Interim financial report(1) A Reporting Entity shall, subject to subsection (2), prepare and file with the Regulator —(a) a semi-annual financial report; and(b) any other financial statements required by the Regulator.(2) The Regulator may, by Rules, prescribe the circumstances in which a Reporting Entity —(a) is not required to file a semi-annual financial report; or(b) is required to file any other financial statements pursuant to subsection (1)(b).
80. Auditor's report(1) Each annual financial report referred to in section 78 shall be accompanied by a report of the auditor of the Reporting Entity in accordance with the requirements prescribed in the Rules.(2) The report produced in accordance with subsection (1) shall state whether, in the auditor's opinion, the annual financial report required by section 78 represents a true and fair view of the financial position of the Reporting Entity.
81. Supply of financial statements
82. Appointment of auditors
A Reporting Entity shall have an auditor Appointed in accordance with Part 15 and any Rules made for the purposes of that Part.