Todo representante exclusivo llevará y conservará libros de cuentas que reflejen exacta y fielmente sus transacciones según los principios de contabilidad generalmente aceptados y conservará por el término de cinco (5) años los comprobantes y documentos que evidencien tales transacciones.
En aquellos casos en que el representante exclusivo, también represente empleados que no estén cubiertos por este capítulo, dichos representantes exclusivos vendrán obligados a mantener un sistema de contabilidad separado que permita únicamente la fiscalización de los ingresos, cuentas y desembolsos recibidos por la aplicación de este capítulo.
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