Records of all entries from day to day of all sums of money received and expended in relation to that trade, profession or business Records of the assets and liabilities of the person in relation to that trade, profession or business Vouchers, bank statements, invoices, receipts The records prescribed in the Ordinance include :-īooks of accounts recording receipts and payments, or income and expenditure.Failure to comply with the requirements of the Ordinance without reasonable excuse may be liable to a maximum fine of $100,000.
