It is acceptable for the licensed corporation to submit its latest financial returns (i.e. ending 30 June or 31 December) for the purposes of compliance with section 56(3) of the Securities and Futures (Financial Resources) Rules.
For example, for a licensed corporation whose financial year ended on 31 July 2004, it can submit the financial returns as at 30 June 2004 and comply with the Securities and Futures (Accounts and Audit) Rules.
However, if the licensed corporation prefers to prepare financial returns made up to 31 July 2004 that is equally acceptable.
Section reference: 3(1)(b)