The Insurer shall submit copies of the long form report and the management report to the Commission within four (4) months of the end of the financial year.6.2 The Auditor shall report to the Commission directly and immediately in circumstances where the Insurer has breached, or is likely to breach solvency requirements.6.3 The Auditor shall report to the Commission directly where an Insurer or its Directors may have contravened the Act or any other law and the contravention may prejudice the interests of policyholders.64 Where such a report is made directly to the Commission the auditor is not under any obligation to disclose this to the Management and/or the Directors of the Insurer if the Auditor:•        Considers that by doing so the interests of policyholders may be jeopardised; or•        Has lost confidence in the Board or Management of the Insurance Company.