(1) The party shall keep an account showing the real account of its income and expenditure and may keep such account in electronic records.
(2) For the purpose of keeping records according to sub-section (1), the party shall appoint a responsible officer and inform the Commission thereof.
(3) For the purpose of sub-section (1), the Commission shall prescribe the form of accounts.
(4) The officer or expert appointed by the commission may demand or inspect the party's books and accounts at any time.
(5) If requested according to sub-section (4) or if they want to inspect, the relevant party shall provide the details thereof or allow inspection.