S.L. 455.3 Art. 6Annual accounts.

(1) every registered person shall, by not later than the end of October of each current year, deliver to SportMalta a copy of the accounts for the financial year ending not later than the 31st December of the immediately preceding year together with the auditor’s report referred to in sub-regulation (2). Such accounts shall comply as to form and content with the provisions of the Second Schedule hereof. Such accounts shall give a true and fair view of the assets, liabilities, operations, financial position and profit or loss of the registered person, and shall be signed by at least one official of the registered person or in the case of an individual registered person by that individual.

(2) The accounts referred to in the immediately preceding sub-regulation shall be audited by an auditor in accordance with the provisions of the Statute of the registered person.