| 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 |