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Section 64

Maintenance of accounting records and information

of Financial Services Act 2013

ActIn forceProvision 64 of 124
Section 64

An institution shall maintain or cause to be maintained proper accounting records and information in such manner as will sufficiently

*NOTE―The Companies Act 1965 [Act 125] has been repealed by the Companies Act 2016 [Act 777]

which comes into operation on 31 January 2017―see subsection 620(1) of Act 777.

Financial Services 93

enable the institution to prepare its financial statements under section 65 and shall cause those records to be kept in such manner as to enable them to be conveniently and properly audited.