| 1 Short title, application and commencement of the Directions |
| 2 Auditors to submit additional Report to the Board of Directors |
| 3 Matters to be included in the auditor’s report |
| 4 Reasons to be stated for unfavourable or qualified statements |
| 5 Obligation of auditor to submit an exception report to the Bank |
| 6 Repeal and saving |