58. Compliance with orders etc. of Registrar of Companies to partnerships

(1) If the Registrar of Companies makes an order, issues a direction, or makes a requirement, (however described) in relation to a General Partnership or Recognised Partnership under these Regulations, the Rules or any other Legislation Administered by the Registrar of Companies, each partner must ensure that the partnership complies with it.

(2) Contravention of this section is punishable by a fine.

59. Public registers of partnerships

(1) The Registrar of Companies must keep and publish a register of current and past registrations of General Partnerships in accordance with any requirements prescribed by the Rules.

(2) The Registrar of Companies must keep and publish a register of current and past registrations of Recognised Partnerships in accordance with any requirements prescribed by the Rules.

(3) The Registrar of Companies must make a reasonably current version of each register kept under this section freely available for viewing by the public during the normal business hours of the Registrar of Companies.

60. Accounting Records of Recognised Partnership

(1) A Recognised Partnership must keep Accounting Records that are sufficient to show and explain its transactions so as to:

1. (a) disclose with reasonable accuracy the financial position of the Recognised Partnership at any time; and
2. (b) enable the partners to ensure that any accounts prepared by the Recognised Partnership comply with the requirements of these Regulations.

(2) A Recognised Partnership must ensure that its Accounting Records are:

1. (a) kept at the place that the partners consider appropriate except so far as the Rules otherwise require; and
2. (b) preserved by the Recognised Partnership for at least 6 years after the day they are created or, if the Rules prescribe another period, that period; and
3. (c) open to inspection by a partner or auditor of the Recognised Partnership at all reasonable times; and
4. (d) otherwise kept and maintained in such manner as required by the Rules.

(3) Contravention of this section is punishable by a fine.