(1) A credit bureau shall appoint an independent auditor to conduct an annual audit and compliance review of the credit bureau in accordance with this Act and applicable best practice standards.
(2) The auditor shall, as part of the auditor's annual audit, obtain from the credit bureau a copy of —
(a) the most recent report respecting the inspection of the credit bureau prepared by the Central Bank; and
(b) any order, direction, notice or other action issued or taken by the Central Bank under this Act or the Regulations to verify compliance.
(3) Every credit bureau shall, within 3 months of the end of its financial year, deliver to the Central Bank —
(a) a signed copy of its audited financial statements;
(b) a signed management letter;
(c) a signed compliance report; and
(d) a list of the shareholders of the credit bureau specifying the share holdings of each shareholder.
(4) A credit bureau shall, no later than 3 months after the end of its financial year, publish its audited financial statements in the Gazette, in a newspaper of general circulation in Saint Lucia and on its website.