The financial records of a charitable organization on whose behalf soliciting for charitable purposes is conducted shall be maintained on the basis of generally accepted accounting principles as defined by the American Institute of Certified Public Accountants and the Financial Accounting Standards Board. The disclosure requirements of Subsection (f) of Section 660.3 shall be based on the same accounting principles used to maintain the soliciting charitable organization's financial records.
(Amended by Ord. 106-87, App. 4/3/87)