Statute
Section 988B — Corporations Act 2001: Records to be kept so that profit and loss statements and balance sheet can be prepared and audited
Text of the provision Official document
The records must be kept in a way that: (a) enables true and fair profit and loss statements, and balance sheets, of the financial services business of the licensee to be prepared from time to time; and (b) allows those statements and balance sheets to be conveniently and properly audited.
Official source: Federal Register of Legislation
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