Singapore legislation
Clause 72
Clause 72
Safeguarding of records
(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 the provision in subsection (1) shall be guilty of an offence under this Act.