Maintenance of accounts requires recordkeeping of foreign contributions; authorises government audit, inspection, info calls and seizure with confidentiality.

Every recipient of foreign contribution must maintain accounts and records of utilisation. The government may authorise officers to audit books where there is reasonable cause to suspect contravention; audit officers may enter premises at reasonable hours and audit information is confidential. Authorised inspectors may inspect accounts on recorded suspicion, call for information, require production of documents and examine witnesses. If inspection discloses reasonable cause of contravention of this Act or foreign exchange law, inspectors may seize accounts or records and must return them if no proceeding is brought within the prescribed period.

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