law: Foreign Contribution (Regulation) Act, 2010
  19. Maintenance of
  
  accounts. -
  
  Every person who has
  
  been granted a certificate or given prior approval under this Act shall
  
  maintain, in such form and manner as may be prescribed,--
  a.  
  
    an
  
  account of any foreign contribution received by him; and
  b.  
  
    a
  
  record as to the manner in which such contribution has been utilized by him.