A record under section 305AB or 305AC must—
(a) be in English; and
(b) be accurate; and
(c) be made in—(i) paper or electronic form; or(ii) another form approved by the commission by notice published on the commission’s website; and
(d) be made in a way that allows it to be—(i) conveniently and properly investigated or examined by an authorised officer under this part; and(ii) readily given, under this part, to an auditor appointed to conduct an audit under section 319A .