the exempt issuer, in relation to the financial statements or group financial statements prepared under section 460 or 461 of the Act, must comply with the law and regulatory requirements of the home jurisdiction that relate to the preparation, content, audit, and public filing of those statements and, in particular, the exempt issuer must ensure that—
(i)
those statements comply with overseas GAAP; and
(ii)
those statements are audited by an approved auditor; and
(iii)
an audit report is prepared by the approved auditor in respect of that audit: