22Keeping of records

#### 22 Keeping of records 22 Keeping of records > > (1) A person or organisation that conducts or has conducted a fundraising appeal must keep, in accordance with this section, records of income and expenditure in relation to each such appeal. > > > (2) The records must be kept and maintained in the manner, and for the period, specified in the regulations. > > > (2A) The regulations may make provision for or with respect to the auditing of the records. > > > (3) A person or organisation that contravenes this section is guilty of an offence. In the case of an unincorporated organisation, every trustee or other person who, at the time of the offence, was a member of the governing body of the organisation is guilty of an offence if the trustee or person knowingly authorised or permitted the contravention. > > > > Maximum penalty—50 penalty units. > > **s 22:** Am 2018 No 64, Sch 1\[21\] \[22\].