(1) The financial records must be kept in writing in the English language, or in a manner that enables them to be readily accessible and readily converted into writing in the English language.
(2) If any of the financial records are not kept in writing in
the English language, the licensee must, if required to convert the
financial records concerned into writing in the English language by a person
who is entitled to examine the financial records concerned, comply with the
requirement within a reasonable time.