Section 16 of Partnerships Act 16 of 2012: Accounting and partnership records

    

(1) Every partner shall have the responsibility to ensure that—
(a) accounting records of transactions affecting the partnership in which he is involved are properly kept; and
(b) the records are, on request, made available to the partnership or to any partner.
(2) A partner shall have the duty to co-operate with the person responsible for keeping records of the partnership or drawing up the accounts of the partnership on behalf of the partnership.


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