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CORPORATIONS ACT 2001

CHAPTER 7 - FINANCIAL SERVICES AND MARKETS    View history reference

PART 7.8 - OTHER PROVISIONS RELATING TO CONDUCT ETC. CONNECTED WITH FINANCIAL PRODUCTS AND FINANCIAL SERVICES, OTHER THAN FINANCIAL PRODUCT DISCLOSURE    View history reference

Division 6 - Financial records, statements and audit    View history reference

Subdivision B - Financial records of financial services licensees    View history reference

SECTION 988B  

988B  RECORDS TO BE KEPT SO THAT PROFIT AND LOSS STATEMENTS AND BALANCE SHEET CAN BE PREPARED AND AUDITED  

 View history reference
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.


 



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