Difference between holding and keeping the accounts

[Pensiri]

Test No. incompl/inter-11 "Accounts", question 6

The finance director is responsible for ......... the accounts for the business.

(a) holding
(b) keeping
(c) taking
(d) finding

Test No. incompl/inter-11 "Accounts", answer 6

The finance director is responsible for keeping the accounts for the business.

Correct answer: (b) keeping

Your answer was: incorrect
The finance director is responsible for holding the accounts for the business.
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Why can t I use the verb hold in this case?

[Alan]

Holding would be used to mean having possession of and would refer to bonds or shares in a financial setting but here we are talking about being responsible for the maintenance of the accounts.
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English as a Second Language
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