2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

Securities (Accounting and Financial Statements) Regulations (Statutory Instrument 105/2001)

Statutory Instrument 105/2001 .. in force 20 October 2001

ARRANGEMENT OF REGULATIONS

PART 1
PRELIMINARY

1.Citation and application
2.Interpretation
3.Contravention

PART 2
ACCOUNTING RECORDS

4.Duty to keep accounting records
5.Records to be up to date
6.Audit trail
7.Conformity with accounting standards
8.Retention of records
9.Inspection of records
10.Securities exchange may impose additional requirements on members

PART 3
FINANCIAL STATEMENTS AND RETURNS

11.Duty to prepare annual financial statements
12.Balance sheet to give a true and fair view
13.Profit and loss account to give a true and fair view
14.Form and content of financial statements
15.Commission may require returns
16.Licensee to obtain auditor's report, etc
17.Annual financial statements, etc. to be submitted to Commission
18.Contents of auditor's report
19.Qualified reports

Commencement [20 October 2001]