(1) Each gaming operator shall file such daily, monthly and annual reports of financial and statistical data as the Board may require.
(2) A gaming operator in filing the monthly and annual reports shall use such standard reporting forms and instructions as the Board may approve.
(3) Annual reports to the Board shall be based on calendar year, beginning 1 January and ending 31 December.
(4) Monthly reports shall be based on calendar months.
(5) Annual reports shall be signed by the chairperson or other Chief Executive Officer, if the gaming operator is a company, by a general partner if the gaming operator is a partnership, or by the proprietor if the gaming operator is a sole proprietorship.
(6) Every report to the Board shall be received not later than the required filing date unless specific approval for an extension is granted to the gaming operator by the Board.
(7) Requests for filing an extension must be submitted to the Board in writing not less than 7 days prior to the required filing date.
(8) Monthly reports shall be due not later than the fifteenth calendar day following the end of the month and annual reports shall be due not later than the 31 March following the end of the year.
(9) In the event of a termination of a gaming operator licence, change in business entity, or other material change which the Board considers of like effect, the Board may at its discretion require the filing of an interim report, as of the date of occurrence of the event.
(10) Any request under subregulation (9) shall be made in writing to the gaming operator and the due filing date shall be the later of 30 calendar days after notification to the gaming operator or 30 calendar days after the date of occurrence of the event, unless an extension is granted in accordance with subregulations (6) and (7).
(11) If the gaming operator is not currently an active operator of a gaming establishment, the Board may either revise or eliminate the standard reports to be filed by the gaming operator.
(12) Any adjustments resulting from the annual audit required by regulation 8 shall be recorded in the accounting records of the year to which the adjustment relates.
(13) If the adjustments under subregulation (12) were not reflected in the gaming operator's annual report and the Board concludes the adjustments are significant, a revised annual report may be required from the gaming operator and the revised filing shall be due within 30 calendar days after written notification to the gaming operator, unless an extension is granted in accordance with subregulations (6) and (7).