(1) A securities exchange must establish and keep proper accounts of its fidelity fund and must, before 31 August in each year, cause a balance sheet in respect of those accounts to be made out as at the preceding 30 June. (2) A securities exchange must appoint a registered company auditor to audit the accounts of the fidelity fund. (3) The auditor appointed by a securities exchange must audit the accounts of the fidelity fund and must audit each balance sheet and give a report on the accounts and balance sheet to the board of the securities exchange not later than one month after the balance sheet is made out. (4) A securities exchange must lodge a copy of each report given to the board of the securities exchange under this section and of the balance sheet to which the report relates within 14 days after the report was given to the board.