100Accounting records must be kept by association

#### 100 Accounting records must be kept by association 100 Accounting records must be kept by association > > (1) An association must keep accounting records in accordance with this Division. > > > > Maximum penalty—5 penalty units. > > > (2) The accounting records may be made and stored in the form determined by the association. > > > (3) Separate accounting records must be kept for the administrative fund and the capital works fund. > > > (4) The regulations may prescribe accounting records that are required to be kept by an association.