Document ID: chunk:federal_register_of_legislation:F2024C01107:body:0:p26
Version: federal_register_of_legislation:F2024C01107
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Character Range: 69217–72090

paragraph (1)(b) is equal to or less than 1.2 but greater than 1.1; and
(ii)       by 10 am on each Business Day, showing the financial position of the Market Participant on the prior Business Day, for so long as the amount referred to in paragraph (1)(b) is 1.1 or less; and
(iii)     by 10 am on each Business Day, showing the financial position of the Market Participant on the prior Business Day, for so long as the amount referred to in paragraph (1)(c) is zero or less.
(3) The return referred to in subrule (2) must be authorised by one director or partner of the Market Participant.

9.2.3 Monthly Risk-Based Return
A Market Participant must prepare and deliver to ASIC within 10 Business Days of the end of each calendar month, the following documents and information:
(a)        a Monthly Risk-Based Return, which accurately reflects the Market Participant's accounts and financial position on the last Business Day of the previous calendar month; and
(b)       a Risk-Based Return Declaration relating to the Monthly Risk-Based Return, authorised by one director or partner of the Market Participant.

9.2.4 Annual Audited Risk-Based Return
(1) A Market Participant must prepare and deliver to ASIC within three months following the end of the Market Participant's financial year the following documents and information:
         1.         the Market Participant's statutory accounts, including directors'/partners' declaration and audit report as required under the laws of the Market Participant's home jurisdiction, which give a true and fair view of the financial position and performance of the Market Participant's business as at the end of the financial year and which are prepared in accordance with accounting standards and principles which are generally accepted in Australia, unless ASIC determines otherwise;
         1.        an Annual Audited Risk-Based Return, which accurately reflects the Market Participant's accounts and its financial position as at the end of the Market Participant's financial year;
         2.         a Risk-Based Return Declaration relating to the Annual Audited Risk-Based Return, authorised by one director of the Market Participant, or, if the Market Participant is a partnership, by one partner of the Market Participant;
         3.        an auditor's report on the Annual Audited Risk-Based Return in the form set out in Form 5 in Schedule 1C to these Rules, dated and signed by the audit firm;
         4.         a statement (the Key Risks and Internal Systems Statement) in the form set out in Form 6 in Schedule 1C to these Rules, dated and signed by two directors of the Market Participant or by one director in accordance with a resolution of the board of directors of the Market Participant (the date of the resolution must be specified), or, if the Market Participant is a partnership, by two partners of