(1) An incorporated cell company and incorporated cell shall file audited financial statements as required under the Act.
(2) Un-audited management financial statements for each incorporated cell shall be provided to the incorporated cell company, within 2 months of the financial year end, and shall be made available to the Director upon his or her request.
(3) Audited financial statements for each incorporated cell shall be provided to the incorporated cell company, within 3 months of the financial year end.
(Inserted by S.I. 98/2011)