Accounting Records
Effective Apr 10, 2026Mass. Register #1571MGL c. 23K, §§ 4(28), 5, 25(d), 27 and 28Massachusetts Gaming Commission
- (1) A gaming licensee shall maintain complete, accurate, and legible records of all transactions pertaining to the revenues and costs for the gaming establishment, including those required in accordance with 205 CMR.
- (2) General accounting records shall be maintained on a double entry system of accounting with transactions recorded on the accrual basis. Detailed, supporting, subsidiary records sufficient to meet the requirements of 205 CMR shall also be maintained.