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(1) All licensees shall submit to the Commission not later than 30 April of each year—

(a) a certified true copy of their audited accounts for the financial year ending in the previous calendar year; and

(b) a certified true copy of their respective return of net revenue (referred to as "return" in these Regulations) derived from designated services and non-designated services of the previous calendar year,

(a) state its financial year; and

(b) provide a certified true copy of its audited accounts for the previous financial year and the unaudited interim accounts
for the period after the end of its financial year up to 31 December.

(a) he has been given sufficient access to the licensee's records to enable him to audit the return;

(b) he has audited the return;

(c) to the best of his knowledge and belief, the return is properly drawn up in accordance with applicable accounting standards in Malaysia and gives a true and fair view of the state of affairs of the income, expenditure and cash flow of the licensee for the period ending on 31 December of the previous year; and

(d) such other information as he thinks fit.