DUTY OF ESTATE AGENTS TO KEEP ACCOUNTING RECORDS

Every estate agent shall in respect of his activities as such -

a) keep in one of the official languages at an address in the Republic such accounting records as are necessary fairly to reflect and explain the state of affairs -

i) of all moneys received or expended by him, including monies deposited to trust account referred to in section 32(1) or invested in a savings or other interest-bearing account referred to in section 32(2)(a);

ii) of all his assets and liabilities; and

iii) of all his financial transactions and the financial position of his business;

b) cause the accounting records referred to in paragraph (a) to be audited by an auditor within four months after the final date of the financial year of the estate agent, which final date shall after the commencement of section 9 of the Estate Agents Amendment Act, 1984, not be altered by him without the prior written approval of the board.
 




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