Section 23

Preservation of financial records required under ss. 18, 19 and 19.1

23. (1) Subject to subsection (2), a licensee shall keep the financial records required to be maintained under sections 18, 19 and 19.1 for at least the six year period immediately preceding the licensee’s most recent fiscal year end.

Same

(2) A licensee shall keep the financial records required to be maintained under paragraphs 1, 2, 3, 8, 9, 10 and 11 of section 18 for at least the ten year period immediately preceding the licensee’s most recent fiscal year end.

Preservation of financial records required under s. 20

(3) A licensee shall keep the financial records required to be maintained under section 20 for at least the ten year period immediately preceding the licensee’s most recent fiscal year end.