(1) The body corporate shall keep detailed and accurate records in chronological order of the receipts and expenditures arising from the operation of the property.
(2) All records under subsection (1) and any vouchers authorising any payments shall be available for inspection by any unit owner at all reasonable times.
(3) Annual accounts duly audited by an auditor not being a unit owner, who is approved by the Registrar shall be rendered by the body corporate to all unit owners at least once in every year.