(1) The comparative financial statements required under section 124 of the Act must include—
(a) a balance sheet;
(b) a statement of income;
(c) a statement of retained earnings; and
(d) a statement of changes in financial position.
(2) Financial statements need not be designated by the names set out in paragraphs (a) to (d).
(3) Additional periodic performance returns, as required by the Registrar under section 141(3) of the Act, shall also be provided in an accurate and timely manner so that the Department's records are up-to-date and reliable.