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D.C. Code § 31-4440

Manner of keeping books, records, accounts, and vouchers

June 19, 1934, 48 Stat. 1154, ch. 672, ch

Every domestic company shall keep its books, records, accounts, and vouchers in such manner that its financial condition can be ascertained and so that its financial statements filed with the Commissioner can be readily verified.

Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.