All sections · Part VIII: Administration · Sub-Part IV: Accounting Records
174 会计管理
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 公司必须保持可靠的会计记录，这些记录--。
(a) 足以呈现和解释公司的交易。
(b) 在任何时候都能合理准确地确定该实体的财务状况；和
(c) 使公司的财务报表得以编制。
(2) 就第(1)款而言，如果会计记录不能真实、公正地反映公司的资产、负债、财务状况和损益，不能解释公司的交易，则应视为没有保存会计记录。
(3) 违反第(1)款的公司，可就违反行为持续的每一天或部分时间，被处以100美元的罚款和25美元的额外罚款。
(4) 董事明知故犯地允许违反第(1)款的规定，可处以100US$的罚款，并就违反行为持续期间的每一天或部分时间追加25US$的罚款。
(a) 足以呈现和解释公司的交易。
(b) 在任何时候都能合理准确地确定该实体的财务状况；和
(c) 使公司的财务报表得以编制。
(2) 就第(1)款而言，如果会计记录不能真实、公正地反映公司的资产、负债、财务状况和损益，不能解释公司的交易，则应视为没有保存会计记录。
(3) 违反第(1)款的公司，可就违反行为持续的每一天或部分时间，被处以100美元的罚款和25美元的额外罚款。
(4) 董事明知故犯地允许违反第(1)款的规定，可处以100US$的罚款，并就违反行为持续期间的每一天或部分时间追加25US$的罚款。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Keeping of accounting records
(1) A company shall keep reliable accounting records that —
(a) are sufficient to show and explain the company‘s transactions;
(b) enable the financial position of the company to be determined
with reasonable accuracy at any time; and
(c) allow for accounts of the company to be prepared.
(2) For the purposes of subsection (1), accounting records shall be deemed
not to be kept if they do not give a true and fair view of the company‘s
financial position and explain its transactions.
(3) A company that contravenes subsection (1) shall be liable to a penalty fee
of US$100 and an additional penalty fee of US$25 for each day or part
thereof during which the contravention continues.
(4) A director who knowingly permits a contravention under subsection (1)
shall be liable to a penalty fee ofUS$100 and an additional penalty fee of
US$25 for each day or part thereof during which the contravention
continues.
(a) are sufficient to show and explain the company‘s transactions;
(b) enable the financial position of the company to be determined
with reasonable accuracy at any time; and
(c) allow for accounts of the company to be prepared.
(2) For the purposes of subsection (1), accounting records shall be deemed
not to be kept if they do not give a true and fair view of the company‘s
financial position and explain its transactions.
(3) A company that contravenes subsection (1) shall be liable to a penalty fee
of US$100 and an additional penalty fee of US$25 for each day or part
thereof during which the contravention continues.
(4) A director who knowingly permits a contravention under subsection (1)
shall be liable to a penalty fee ofUS$100 and an additional penalty fee of
US$25 for each day or part thereof during which the contravention
continues.
Amended since 2016
Act 32 of 2021 · 2021-08-02
38. Section 174 of the principal Act is amended —
(i) in subsection (1)(c), by repealing the word “accounts”, and
substituting therefor the words “financial statements”;
(ii) in subsection (3), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”;
(iii) in subsection (4), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”.
(i) in subsection (1)(c), by repealing the word “accounts”, and
substituting therefor the words “financial statements”;
(ii) in subsection (3), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”;
(iii) in subsection (4), by repealing the words “of US$100 and an
additional penalty fee of US$25 for each day or part thereof
during which the contravention continues”, and substituting
therefor the words “not exceeding US$10,000”.
