(1) SEGC must establish and keep proper accounts of the 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) SEGC must appoint a registered company auditor to audit the accounts of the Fund. (3) The auditor must audit the accounts of the Fund and each balance sheet and must give a report on the accounts and balance sheet to the Board within one month after the balance sheet is made out. (4) SEGC must, within 14 days after a report is given to the Board, give to ASIC a copy of the report and a copy of the balance sheet. (5) SEGC must cause a copy of each report, and a copy of the balance sheet to which it relates, to be laid before the annual general meeting of each participating exchange next following the making of that report.