Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) A licensed provider shall prepare financial statements and accounts as required by this section giving a true and fair view of the licensed provider's financial operations conducted under the interactive gambling licence.
Penalty: 40 penalty units.
(2) The financial statements and accounts must include the following:
(a) trading accounts, if applicable, for each financial year;
(b) profit and loss accounts for each financial year;
(c) a balance sheet as at the end of each financial year.