s 288
In forcePhysical format
Volume 2Chapter 2L, Part 2L.1 to Chapter 5, Part 5.9 sections 283AA to 600K
Chapter 2MFinancial reports, sustainability reports and audit
Part 2M.2Financial and sustainability records
288 Physical format
(1)
If financial and sustainability records are kept in electronic form, they must be convertible into hard copy. Hard copy must be made available within a reasonable time to a person who is entitled to inspect the records.
(2)
An offence based on subsection (1) is an offence of strict liability.
Note:
For strict liability, see section 6.1 of the Criminal Code.
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