(1) Every account, balance sheet, note, statement, report and certificate required by Part III to be prepared shall be printed and five copies thereof shall be deposited with the Minister within six months after the close of the period to which the account, balance sheet, note, statement, report or certificate relates: provided that, if in any case it is made to appear to the Minister that the circumstances are such that a period longer than six months should be allowed, the Minister may extend that period by such period not exceeding three months as he thinks fit.
(2) One of the copies of any document deposited under paragraph (1) shall be signed by the appropriate person or persons described in Article 20.
(3) The Minister shall consider the documents deposited under paragraph (1), and if any such document appears to him to be inaccurate or incomplete in any respect he shall communicate with the undertaking with a view to the correction of any such inaccuracies and the supply of