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(1) A depository shall cause an audit to be conducted in respect of its records and accounts at the end of each financial year.

(2) The audit shall include a verification of the accuracy of the details shown in the records and accounts.

(3) The depository shall submit a copy of a duly certified audit report to the Commission within ninety days after the end of the financial year.

(4) The Commission may, by notice in writing, direct that an audit be conducted of an aspect of or all of a central depository's operations at the expense of the central security depository