Financial Markets Act, 2012 (Act No. 19 of 2012)

Chapter XI : Auditing

93. Power of Authority to request audit
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(1)The Authority may at any time by written notice direct a regulated person to have its accounts, records and financial statements audited and to submit the results of such an audit to the Authority within the time specified in the notice.

 

(2)A person who, pursuant to subsection (1), gives information, an explanation or access to records knowing that the information, explanation or records are false or misleading, commits an offence.