(3) 51. (i) the form and content of a digital certificate or key; (j) the particulars to be recorded in, or in respect of, accounts kept by-certification authorities; (k) the appointment and remuneration of an auditor appointed and for the costs of an audit; (l) the establishment and regulation of any electronic system by a certification authority, whether by itself or in conjunction with other certification authorities, and for the imposition and variation of such requirements, conditions or restrictions as may be imposed by the Controller; (m) the manner in which a holder of a licence conducts its dealings with its customers, conflicts of interest involving the holder of a licence and its customers, and the duties of a holder of a licence to its customers with respect to digital certificates; (n) the recognition of a certification authority outside Mauritius that satisfies the requirements (i) for the recommended reliance limit, specified in a certificate issued by the certification authority; (ii) referred to in section 19; (o) ensuring the quality of repositories and the services they provide including provisions for the standards, licensing or accreditation of repositories; (p) giving effect to the obligations of Mauritius under any international treaty, convention or agreement save and to the extent that these regulations are not inconsistent with this Act; (q) the levying of fees and for the taking of charges. Any regulations made tinder this section may provide that any person who contravenes them shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 6 months. Transitional Provision Where a certification authority which had been carrying on business or operating as a certification authority before the commencement of this Act has become a licensed certification authority not later than 6 months hereafter, any certificate issued by the certification authority before the commencement of this Act, to the extent that it satisfies the requirements of this Act, shall be deemed to have been issued under this Act by a licensed certification authority and shall have effect accordingly. 52. Consequential amendments