Securities Markets Order, 2013 · s 147

Suggest a correction

Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.

What is wrong?Wrong or mistyped wordsWrong structure or numberingWrong title or detailsText that appears twice

What should change, and whyUp to 2,000 characters.The text as it should read (optional)Edit the text above. Up to 20,000 characters.Where you checked it (optional)A link to the official version, if you have one.

The text as we hold it

Open the official text

s 147Internal record keeping and accounting controls requirement

Ill Every listed and publicly tradable company shall compile and maintain complete and accurate accounting and record books which fairly represent the assets of the issuer.

(2)

Every listed and publicly tradable company shall devise and maintain a system of internal accounting that is in accordance with International Financial

Reporting Standards or such other accounting standards as the Authority may prescribe by regulations.