What is one of the continuing obligations for listing requirements?

The correct choice regarding the continuing obligations for listing requirements is the disclosure of insider lists for 5 years. Companies listed on stock exchanges are required to maintain transparency and integrity in their operations, which is crucial for protecting investors and ensuring fair trading practices.

The obligation to disclose insider lists helps regulatory authorities monitor trading activities and prevent insider trading, which is the unethical practice of trading based on non-public, material information. This requirement ensures that all market participants have access to the same information, thus fostering a level playing field.

Maintaining an insider list for a specified duration, such as 5 years, aids regulators in tracking who has access to sensitive information about the company, which is vital for upholding market integrity. This not only serves to deter potential misconduct but also enhances the company's commitment to corporate governance and accountability.

In contrast, while annual financial audits and the appointment of an external auditor are also important to overall corporate governance, they are typically not classified under continuing obligations specifically tied to listing. The registration of all shareholders, while a relevant process for corporate records, does not reflect a continuing obligation in the same way that insider list disclosures do.