Act 7 Electronic Signatures Act 2011 (2) The audit shall be carried out by an internationally recognised computer security professional or a certified public accountant having expertise in the relevant field. (3) The qualifications of the auditors and the procedure for an audit shall be as may be prescribed by regulations made under this Act. (4) The Controller shall maintain and publish, the date and result of the audit in the certification service provider disclosure record he or she maintains for the certification service provider concerned. 39. Activities of certification service providers. (1) A certification service provider shall only carry on such activities as may be specified in its license. (2) A certification service provider shall carry on its activities in accordance with this Act and any regulations made under this Act. 40. Requirement to display license. A certification service provider shall at all times display its license in a conspicuous place at its place of business and on its website. 41. Requirement to submit information on business operations. (1) A licensed certification service provider shall submit to the Controller such information and particulars including financial statements, audited balance sheets and profit and loss accounts relating to its entire business operations as may be required by the Controller within the time he or she may determine. (2) A person who contravenes subsection (1) commits an offence and is liable, on conviction, to a fine not exceeding twenty four currency points or imprisonment not exceedingone year or both and in the case of a continuing offence shall in addition be liable to a daily fine not exceeding two currency points for each day the offence continues. 32