14.—(1) Every licensee must submit the following information to the Board by the following times:
(a)
within 6 months after the close of the financial year of the licensee, the annual business profile returns of the licensee in the form as the Board requires;
(b)
within 6 months after the close of the financial year of the licensee, a copy of the licensee’s audited statement of accounts;
(c)
where requested by the Board and within such time specified by the Board, any other information relating to the licensee’s business as a travel agent.
(2) In paragraph (1)(a) or (b), a reference to a financial year includes a reference to the first financial year subsequent to a change in the licensee’s financial year, despite that the financial year is not 12 months.