Section 238.08 - Accounting Records(1) A Sports Wagering Operator shall maintain complete, accurate, and legible records of all transactions pertaining to the revenues and costs for the Sports Wagering Operation, including those required in accordance with M.G.L. c. 23N and 205 CMR.(2) A Sports Wagering Operator shall maintain general accounting records on a double entry system of accounting with transactions recorded on the accrual basis. A Sports Wagering Operator shall also maintain detailed, supporting, subsidiary records sufficient to meet the requirements of M.G.L. c. 23N and 205 CMR.Adopted by Mass Register Issue 1486, eff. 12/21/2022 (EMERGENCY).Amended by Mass Register Issue 1492, eff. 3/9/2023 (EMERGENCY).Amended by Mass Register Issue 1494, eff. 3/9/2023 (COMPLIANCE).Amended by Mass Register Issue 1498, eff. 6/7/2023 (EMERGENCY).Amended by Mass Register Issue 1503, eff. 6/7/2023 (COMPLIANCE).