Securities Markets Order, 2013 · s 133

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s 133( 1)

The Authority shall establish requirements and procedures for the content and form of financial reports of reporting of public companies and publicly tradable companies.

(2)

The Authority may adopt international standards for the auditing of the financial reports of a reporting company, and requirements for auditors who conduct auditing of reporting issuers.

1338

(3)

All reports, including financial statements, required to be filed with the

Authority pursuant to this section must be in the form, contain such information and be filed at such times as the Authority prescribes, and must be in addition to any periodic or current reports or financial statements otherwise required to be filed under the Companies Act (Chapter 39).

Periodic financial reporting requirements.