Form 40-F - United States Securities And Exchange Commission (Page 14 of 16) in pdf

Form 40-F - United States Securities And Exchange Commission Page 14

C. Compliance with Auditor Independence and Reconciliation Requirements

(1) The Commission’s rules on auditor independence, as codified in Section 600 of the Codification of Financial Reporting Policies,

apply to auditor reports on all financial statements that are included in this registration statement or annual report, except that

such rules do not apply with respect to periods prior to the most recent fiscal year for which financial statements are included in

a registration statement under the Securities Act filed by the issuer on Form F-8, Form F-9, Form F-10 or Form F-80 or under

the Exchange Act filed by the issuer on Form 40-F. Notwithstanding the exception in the previous sentence, such rules do apply

with respect to any periods prior to the most recent fiscal year if the issuer previously was required to file with the Commission

a report or registration statement containing an audit report on financial statements for such prior periods as to which the

Commission’s rules on auditor independence applied.

(2) Any financial statements, other than interim financial statements, included in this Form by registrants registering securities

pursuant to Section 12 of the Exchange Act or reporting pursuant to the provisions of Section 13(a) or 15(d) of the Exchange

Act must be reconciled to U.S. GAAP as required by Item 17 of Form 20-F under the Exchange Act, unless this Form is filed

with respect to a reporting obligation under Section 15(d) that arose solely as a result of a filing made on Form F-7, F-8, F-9 or

F-80, in which case no such reconciliation is required.

Form 40-F - United States Securities And Exchange Commission Page 14