Regulations Governing Securities Investment Trust Funds Article 76

A SITE shall prepare annual financial reports showing the disposition of each of its funds within two months of the conclusion of the fiscal year, half-year financial reports within 45 days of the conclusion of the second quarter of the fiscal year, and monthly reports within ten days of the conclusion of each month, to be submitted to the FSC in accordance with FSC-prescribed format and content.The annual financial reports referred to in the preceding paragraph shall be audited and attested by an FSC-approved CPA, and the half-year financial reports shall be reviewed by the CPA, and both shall be attested by the fund's custodian institution; the SITE shall also announce the financial report.The annual, half-year, and monthly financial reports referred to in paragraph 1 shall be delivered to the Trust Association for submission to the FSC.