This Part   is about financial records, trust accounts and matters relating to audit reports required under this Act.

Division   2 deals with the requirement for licensees to keep certain financial records, and provides for how those records must be kept.

Division   3 deals with trust accounts. Licensees that provide credit services and that receive money on behalf of others in the course of those services are required to maintain a trust account. Those licensees must also comply with requirements in relation to trust account money, trust account statements and trust account audit reports.

Division   4 has requirements relating to audit reports required by this Act, and the auditors that prepare those reports.