Where, in the performance of his or their duties, the General Clearing Member's auditor or auditors becomes or become aware:—
(1) of any matter which in his or their opinion adversely affects or may adversely affect the financial position of the General Clearing Member to a material extent,
(2) of any matter which in his or their opinion constitutes or may constitute a contravention of any provision of the SFA or this Clearing Rules, or an offence involving fraud or dishonesty,
(3) of any irregularity that has or may have a material effect upon the accounts, including irregularities that jeopardise the moneys or other assets of any Customer of the General Clearing Member; or
(4) that the accounting system, internal accounting control and procedures for safeguarding moneys or other assets are inadequate and the inadequacies have a material effect on the accounts,
the auditor or auditors shall immediately report the matter to CDP.