The phrase "accurate records" refers to a collection or set of information that is complete, precise and up-to-date. It means maintaining an accurate account of events, transactions, or other relevant data in a systematic manner so as to ensure their authenticity and reliability. In essence, it implies keeping track of things in such a way that the information provided can be trusted and is consistent with reality. Accurate records are important for various reasons including decision-making, accounting, tracking progress or trends, and maintaining compliance with legal requirements among others.