Singapore legislation
Section 40
Section 40
Maintenance of records
(1)
Every registered person, accredited external auditor, and external auditor assessing any monitoring plan under section 13, must keep and maintain complete and accurate records containing such information and documents, and in accordance with such requirements, as may be prescribed.
(2)
The persons mentioned in subsection (1) must keep their respective records for at least the prescribed period and must, during the prescribed period —
(a)
make such records available for inspection by any authorised officer, as requested by the authorised officer; and
(b)
submit to any authorised officer any such records, and such other information and document, as requested by the authorised officer.