In force1985 Revised EditionCurrent version · 1985 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
72. Safeguarding of records
Feedback & support(1)
A relevant person shall take reasonable precautions for guarding against falsification of books, accounts, documents or records required to be kept by him and for facilitating discovery of any falsification.
(2)
A relevant person who contravenes or fails to comply with subsection (1) shall be guilty of an offence under this Act.