Section 2
Interpretation
of Capital Markets and Services Act 2007
ActIn forceProvision 2 of 2
Section 2
(1)
In this Act, unless the context otherwise requires―
“accounting records”, in relation to a corporation, includes invoices, receipts, orders for payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry and also includes such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up and howsoever compiled, recorded or stored;
“advising on corporate finance” has the same meaning as in Part 2 of