35
In forceKeeping of accounting records
Part 5Financial controls
Division 1Accounts, financial statements and reports
35 Keeping of accounting records
An internet gaming licensee must:
(a) keep accounting records that correctly record and explain the transactions in relation to, and the financial position of the internet gaming licensee in respect of, operations conducted under his or her internet gaming licence; and
(b)
keep the accounting records in a way that allows:
(i) true and fair financial statements and accounts to be prepared from time to time; and
(ii) the financial statements and accounts to be conveniently and properly audited.
Maximum penalty: 15 penalty units.
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