(1) A bank shall

(a) exhibit at each one of its branches or agencies in a conspicuous place throughout the year, a copy of the last audited financial statements in respect of the operations of the bank;

(b) not later than three months after the end of its financial year,

(i) furnish the Bank of Ghana with a copy of its audited financial statements together with the auditor's statutory and long form audit reports; and

(ii) cause the financial statements together with the auditors' certificates to be published in a daily newspaper circulating in Ghana.

(2) A bank which fails to comply with this section is liable to pay to the Bank of Ghana a fine not exceeding 1000 penalty units.