(1) The Regulatory Authority shall keep accounting records that properly record and explain its transactions.
(2) The Regulatory Authority shall, as soon as practicable after the end of each financial year, provide the Bank with sufficient information about that Authority's financial affairs as will enable the Bank to comply with section 6H(2) for that year.
(3) The Regulatory Authority shall ensure that its accounting records comply with any accounting standards notified to that Authority in writing by either the Board or the Governor.
(4) The Regulatory Authority shall keep its accounting records for 6 years after the transactions to which they relate are completed and may, at the end of that period, either retain those records or dispose of them in such manner as it considers appropriate. This subsection has effect despite any other enactment to the contrary.
(5) The Regulatory Authority is required to make the records available at all reasonable times for inspection -
(a) b