Interpretation

In this Act, unless the context otherwise requires“accounting records” include financial statements, general and subsidiary ledgers, sales slips, contracts and invoices, and records and documentation relating to– (a) an entity’s assets and liabilities; (b) all sums of money received and expended and the matters in respect of which the receipt and expenditure take place; (c) all sales and purchases; and (d) all financial transactions; “entity” means an entity listed in the Schedule to this Act; “Minister” means the Minister responsible for finance.