Interactive Gambling Act 1998
106Keeping of accounts
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106 Keeping of accounts A licensed provider must— (a) keep accounting records that correctly record and explain the transactions and financial position for the licensed provider’s operations conducted under the interactive gambling 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.
Division 7.7 Financial accounts, statements and reports