Section 205: Accounts of an investor protection fund.

(1) A board of trustees shall establish and keep proper books of accounts in relation to an investor protection fund and shall, not later than three months following the end of the financial year of the fund, cause the income and expenditure for the year and a balance sheet to be made out.
(2) A securities exchange or capital trade point shall, on the recommendation of the board of trustees appoint an Auditor to audit the accounts of the investor protection fund established by it.
(3) The Auditor appointed pursuant to subsection (2) of this section shall regularly and fully audit the accounts of the investor protection fund and shall complete the audit not later than one month following the period referred to in subsection (1) of this section to enable the audited accounts to be submitted by the board of trustees to the Commission not later than two months following the period referred to in subsection (1) of this section.