(1) The Registrar shall keep accounting records that properly record and explain the Registrar's transactions.
(2) The Registrar shall, as soon as practicable after the end of each financial year, provide the Bank with sufficient information about the financial affairs of the Registrar as will enable the Bank to comply with section 6H(2) for that year.
(3) The Registrar shall ensure that the accounting records kept under this section comply with any accounting standards notified to the Registrar in writing by the Head of Financial Regulation.
(4) The Registrar is required to retain the accounting records for at least 6 years after the transactions to which they relate are completed.
(5) The Registrar is required to make the accounting records available at all reasonable times for inspection by any member of the Commission.