Prospectus requirements: mandatory contents, Registrar filing, expert consent, 90 day validity, and penalties for non-compliance. Section 26 requires every prospectus for a public offer to be dated, signed, and to include information and financial reports as specified by the securities regulator, together with a declaration of compliance with company and securities laws. A copy signed by each director or proposed director must be delivered to the Registrar before publication, the prospectus must state that filing, and identify required attachments. Expert statements are permissible only with independent written consent prior to filing. A prospectus is invalid if issued more than ninety days after Registrar filing, and non-compliance attracts prescribed fines.