11.11.2

Past version: Effective from 08 Oct 2018 to 21 Apr 2019

A Trading Member shall, within 5 months after the close of the financial year, furnish to SGX-ST the following information:

(1) relevant forms in respect of its annual financial audit which a Trading Member is required to lodge with its Relevant Regulatory Authority, translated into English, and as prescribed by SGX-ST. In the case of a Trading Member who holds a Capital Markets Services Licence, the forms shall be in the prescribed format under Regulation 27(9) of the SFR (Financial and Margin Requirements);
(2) audited accounts of the Trading Member and its subsidiaries; and
(3) a Certificate, signed by the auditor appointed by the Trading Member to carry out an annual financial audit, stating, at a minimum:—
(a) whether, in the opinion of the auditor, the Trading Member has complied with the relevant applicable laws and regulatory requirements relating to the regulation of organised markets and licenced entities, or in the case of a Trading Member that holds a Capital Markets Services Licence, financial requirements as set out in the SGX-ST Rules and SFR (Financial and Margin Requirements);
(b) whether, in the opinion of the auditor, the Trading Member's books of accounts and records are those usual in a business of that nature and appear to have been kept in a proper manner in accordance with the provisions of the SGX-ST Rules relevant applicable laws and regulatory requirements relating to the regulation of organised markets and licenced entities, or in the case of a Trading Member that holds a Capital Markets Services Licence, and the SFA;
(c) whether, in the opinion of the auditor, the financial position of the Trading Member is such as to enable it to conduct its business on sound lines, having regard to the nature and volume of the business transacted during its past financial year as shown by its books of accounts and records; and
(d) whether the auditor has obtained all the necessary information and explanations for the proper conduct of the audit and to enable the auditor to furnish the Certificate.

Amended on 12 October 200512 October 2005, 19 May 201419 May 2014, 29 December 201429 December 2014 and 8 October 20188 October 2018.