3.5.1. Accounting reference date

(1)   A Reporting Entity must not change its accounting reference date as specified in its most recent Prospectus unless it has obtained the prior approval of the AFSA in accordance with the requirements in (b).

(2)    A Reporting Entity that proposes to change its accounting reference date must:

1. (a)notify the AFSA of its proposal at least 28 business days prior to making such a change; and
2. (b)obtain the AFSA prior approval for the proposed change.

3.5.2. Disclosure of changes to accounting reference date

A Reporting Entity must, where there is a change to its accounting reference date, disclose to the market:

1. (a)     the change to its accounting reference date as soon as possible; and
2. (b)      if it is a Reporting Entity in relation to Shares, a second interim report within six months of the old accounting reference date if the change of the accounting reference date extends the annual accounting period to more than 14 months.
3.