13. If, during the performance of his duties as auditor for a commodity broker, commodity futures broker or spot commodity broker, an auditor —
(a)
becomes aware of any matter which in his opinion adversely affects or may adversely affect the financial position of the broker to a material extent; or
(b)
discovers evidence of a contravention by the broker of regulation 10, 21 or 22,
he shall, as soon as practicable, send to the Board a report in writing of the matter or the evidence of such contravention.