PART 5
FINANCIAL DISCLOSURE
9. The financial statements referred to in section 149 of the Act and the auditor's report referred to in section 171 of the Act must, except as otherwise provided by this Part, be prepared in accordance with standards approved by the Institute of Chartered Accountants of Saint Lucia or any other recognised supervisory body recognised as such by order made by the Minister under section 158 of the Act.
10.
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(1) The financial statements referred to in section 149 of the Act must contain at least—
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(a) a balance sheet;
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(b) a statement of retained earnings;
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(c) a statement of income; and
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(d) a statement of changes in financial position.
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(2) Financial statements need not be designated by the names set out in paragraphs (1)(a) to (1)(d).