(2) The Authority may, by instrument in writing, grant an exemption to a casino operator from all or specified requirements of this section in respect of all or specified, or specified classes of documents and may grant such an exemption subject to conditions.
(3) Any casino operator who fails to comply with subsection (1) shall be liable to disciplinary action.
Audit
144.—(1) A casino operator shall, as soon as practicable after the end of its financial year, cause the books, accounts and financial statements of the casino operator in relation to the casino to be audited by a person approved by the Authority to audit the accounting records of the casino operator.
(2) An auditor shall not be approved by the Authority as an auditor for a casino operator unless he is able to comply with such conditions in relation to the discharge of his duties as may be determined by the Authority.
(3) The Authority may impose such additional duties on an auditor in relation to his audit of a casino operator as the Authority considers necessary, the costs of which shall be borne by the casino operator.
(4) The casino operator shall cause the auditor’s report, the profit and loss account and balance-sheet of the casino operator and any additional information or report requested by the Authority to be lodged with the Authority within 4 months after the end of the financial year to which the report, profit and loss account, balance-sheet and additional information or report, if any, relate.
(5) Any casino operator who fails to comply with subsection (1) or (4) shall be liable to disciplinary action.
Submission of reports
145.—(1) A casino operator shall submit to the Authority reports relating to the operations of the casino.
(2) The reports are to be submitted at the times, and are to contain the information, that is specified by notice in writing given to the casino operator by the Authority from time to time.
