s 21
In forceFinancial records
Part 4Management matters
21 Financial records
(1)
The Commission must keep written financial records that:
(a)
correctly record and explain its transactions and financial position and performance; and
(b)
enable true and fair financial statements to be prepared and audited.
(2)
The Commission must keep the records for 7 years after the transactions covered by them are completed.
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