A licensed provider shall—
(a) keep accounting records that correctly record and explain the transactions and financial position for the licensed provider's operations conducted under the interactive gambling 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.
Penalty: 40 penalty units.