Todo club o asociación de automovilistas llevará cuentas completas y exactas, así como libros de su activo, obligaciones, transacciones y negocios, de acuerdo con los métodos y prácticas de contabilidad generalmente reconocidas. Todos los libros y cuentas se llevarán en tal forma que faciliten la preparación de los informes requeridos del club o asociación de automovilistas, así como el examen de los negocios por el Comisionado.
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