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Trustee's duty to account and keep records
Hamish Pryde • Nov 28, 2012
- requires trustees not simply to maintain records but requires those records to be a sufficient and accurate reflection of the transactions in which the trustees have been involved and minimalistic minutes may offer insufficient explanation of the basis or nature of those transactions, and/or
- may extend further than making available documents that provide direct evidence as to the accuracy of the financial statements or trial balance made available by the trustees to the beneficiaries.
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Below we have compiled up-to-date information from the New Zealand Government, Ministry of Health and MBIE.
