(1) Within three months of the end of the financial year, the securities business shall submit the audited profit and loss account, balance sheet and cash flow statement of the previous financial year and other necessary financial details to the board and the relevant securities market in such a way that the operation details of the securities business in the previous financial year are clearly visible. (2) If the account and details cannot be submitted in accordance with sub-section (1), the board may extend the deadline for up to three months if the securities trader applies to the board for an extension of the opening deadline due to the reasons for the same. If such accounts and details are not submitted even within the extended time period, the board may fine such securities trader from five thousand to twenty five thousand rupees. Securities traders who are unable to do so will be able to submit the unaudited accounts and details by submitting the actual accounts and details after the audit has been completed.