142. Statement of accounts

A casino operator must, as soon as practicable after the end of its financial year, prepare financial statements for the financial year that comply with the requirements of the Accounting Standards and give a true and fair view of the financial position and performance of the casino operator.

Any casino operator who fails to comply with subsection (1) shall be liable to disciplinary action.

In this section, “Accounting Standards” has the meaning given by section 4(1) of the Companies Act 1967.