Every company, registered scheme, registrable superannuation entity and disclosing entity keeps written financial records that correctly record and explain its transactions (including as trustee) and its financial position and performance, and would enable true and fair financial statements to be prepared and audited, and retains them for 7 years after the transactions are completed (fault-based and strict liability offences). Records kept in another language need an English translation on request, and electronic records must be convertible to hard copy within a reasonable time.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.