61B-40.003 — Books and Financial Records; Fiscal Year

Rule 61B-40.003 establishes requirements for books and financial records maintenance and fiscal year designation for timeshare entities.

The rule sets forth standards for timeshare accounting and financial record-keeping, including fiscal year requirements. The rule is part of a broader chapter governing timeshare accounting, financial reporting, budgets, guarantees, and reserves.

Timeshare entities required to maintain books and financial records under Florida timeshare law.

Effective December 18, 2001.