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Rules of Practice 1994 (S.R. 1994, No. 229)
Requested:  29 Apr 2017
Consolidated as at:  17 Mar 2006

58. Maintenance of accounting records

A firm must keep each book of account or accounting record required to be maintained under this Part –

(a) in good order and condition; and

(b) for a period of not less than 10 years after the date of the last entry in that book or record.


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