Regulations Governing Managed Futures Enterprises Article 21

Managed futures enterprises shall produce financial reports in accordance with regulations, and within three months of the conclusion of each fiscal year, shall publish and submit to the Competent Authority an annual report jointly audited and certified by two or more practicing certified public accountants of a joint accounting firm approved by the Competent Authority pursuant to the Regulations Governing Approval for Auditing and Attestation of Financial Reports of Public Companies by Certified Public Accountants, and passed by the board of directors and recognized by the supervisors of the enterprise.Reports submitted pursuant to the preceding paragraph shall be forwarded to the Competent Authority through the CNFA.