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Rh :(c) there was an irregularity in the Appeal Panel’s procedure that does not affect the merits of the determination made. PART 7 RECORDS AND REGISTERS Division 1—Records to be kept by registered persons, etc. Maintenance of records

40.—(1) Every registered person, accredited external auditor, and external auditor assessing any monitoring plan under section 13, must keep and maintain complete and accurate records containing such information and documents, and in accordance with such requirements, as may be prescribed.

(2) The persons mentioned in subsection (1) must keep their respective records for at least the prescribed period and must, during the prescribed period—
 * (a) make such records available for inspection by any authorised officer, as requested by the authorised officer; and
 * (b) submit to any authorised officer any such records, and such other information and document, as requested by the authorised officer.

Division 2—Registers to be kept by Agency Registers to be kept and maintained by Agency

41.—(1) The Agency must keep and maintain one or more registers, in which is or are entered such particulars as the Agency may determine, for the following:
 * (a) registered persons;
 * (b) reportable facilities of registered persons;
 * (c) taxable facilities of registered persons;
 * (d) registry accounts in the Carbon Credits Registry.