Profit and loss account and balance-sheet
13.—(1)  A commodity futures trading adviser who is a natural person shall cause accounts in the form determined by the Board in respect of each financial year to be prepared in relation to his business as a commodity futures trading adviser.
(2)  The assets and liabilities of the business shall be brought into account in the balance-sheet at such amounts to be classified and described therein in such manner that the balance-sheet gives a true and fair view of the state of affairs of the business as at the date to which it is made up.
(3)  Each account prepared pursuant to paragraph (1) shall be signed by the commodity futures trading adviser.
(4)  A commodity futures broker, commodity futures trading adviser or commodity futures pool operator that is a corporation shall prepare accounts in accordance with the provisions of the Companies Act in respect of each financial year and shall attach to such accounts a statement in the form required by the Board. The statement shall be signed by a director or the secretary in the corporation appointed for that purpose by all the directors.