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Racing and Wagering Act 2024
186Keeping accounts
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186 Keeping accounts A wagering licensee must: (a) keep accounting records that correctly record and explain the transactions and financial position of the business operated under the 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.