Which of the following statements is the most accurate regarding consequences for directors in ensuring that the company keeps financial records?

	a.	Failing to keep financial records is not a civil penalty but it is important for insolvent trading liability.
	b.	Failing to keep financial records is not a civil penalty but it is important for the decision to declare a dividend.
	c.	Failing to keep financial records is a civil penalty.
	d.	Failing to keep financial records is a matter for the tax office but not ASIC.