This Part of the law is about financial reporting for certain entities. You need to keep proper accounting records and prepare financial statements. You also need to have those financial statements audited and lodge them, which means you send them to the relevant authority. This section gives you a general idea of what this Part is about. It tells you what certain entities, called FMC reporting entities, have to do in terms of financial reporting, as outlined in the Financial Markets Conduct Act 2013.