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Marine and Safety Authority Act 1997
24Accounting records
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### 24 Accounting records
> > (1) The Authority is to keep accounting records that correctly record and explain its transactions and financial position.
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> > (2) The records are to be kept in a manner that –
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> > > > (a) allows true and fair accounts of the Authority to be prepared; and
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> > > > (b) allows its accounts to be conveniently and properly audited or reviewed; and
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> > > > (c) subject to any contrary direction of the Treasurer, complies with Australian Accounting Standards; and
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> > > > (d) [*\[Section 24 Subsection (2) amended by No. 50 of 2008, Sched. 2, Applied:01 Jul 2010\]*](/view/html/inforce/2010-07-01/act-2008-050#JS2@Ja71@GC1@EN) complies with any direction of the Treasurer.