A Report, prepared by an independent auditor, together with the relevant financial statements must be submitted to the NSSMC:
by an applicant for a license to engage in the relevant type of professional activity in capital markets and organized commodity markets;
by an applicant for approval of the intention to acquire or increase a significant stake in a professional participant in capital markets and organized commodity markets;
by an issuer of securities or a legal entity that, as of the date of the auditing entity’s report, is not an issuer of securities, for the registration of the issue, registration of the issue and approval of the securities prospectus, approval of the securities prospectus/final terms of the public offering (except for banks), (except for securities of joint investment institutions (JIIs));
by an issuer of securities or a legal entity that, as of the date of the auditing entity’s report, is not an issuer of securities, regarding the person (persons) who provides (provide) security for the issuer’s obligations under the securities (when submitting documents for registration of a securities issue);
by an issuer of securities when disclosing regular information;
by a person providing security when disclosing regular information;
by an asset managing company:
when disclosing annual information on the results of JIIs activities;
for registration of an issue of shares by a corporate investment fund (CIF) carried out for the purpose of joint investment, and the prospectus for the issue of CIF shares;
regarding the legal entity – founder of the CIF for approval of the CIF draft articles of association and registration of the issue of shares for the purpose of forming the initial authorized capital of the CIF;
for the purpose of amending a prospectus for the issue of JII securities in connection with each subsequent issue of JII securities;
by the administrators of non-state pension funds when disclosing annual information on the performance of the non-state pension funds;
by the responsible person of a non-banking financial group, the predominant activity of which is carried out by financial institutions, state regulation and supervision of which is carried out by the NSSMC;
by professional participants in capital markets and organized commodity markets when disclosing reporting data in accordance with the NSSMC regulatory legal acts governing the submission of this data to the NSSMC.