A licence holder must keep the accounting and other records prescribed or directed by the Authority and lodge returns on its business and financial position in the prescribed or directed form within 6 weeks of each quarter end (31 March, 30 June, 30 September, 31 December) or as directed, certified by an auditor or actuary where the regulations require (500 penalty units). The Authority may appoint auditors to inspect records, investments and compliance and to report on efficiency; the licence holder must give all reasonable assistance and no one may intentionally obstruct them (500 penalty units).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.