Regulations Governing Futures Trust Funds Article 14

When a futures trust enterprise that applies or files for registration to make an offering or a follow-on offering of a futures trust fund undergoes material financial or operational changes prior to the competent authority's approval or effective registration, or when matters set out in the application or filing documents are subject to material change, and when such changes have a material influence on the issuance plan, the futures trust enterprise shall report the matter to the competent authority within two days of its occurrence. When the fund is offered to unspecified persons, then in accordance with the circumstances, an attorney or a certified public accountant (CPA) shall be requested to issue an opinion, for submission to the competent authority, regarding the influence of the changes on the offering plan.