I would like to propose that an arbiter is assigned (spectator) that keeps track of penalty rounds.

Reason : it is allowed per racing rules to choose your time of doing a penalty turn as long as you do them before the finish with the exception being hitting a bouy.

The added section to the rules known as "sportmanship" asks for promptly doing penalty turns, however promptly does allow you to continue sailing till you have sufficiently clear space around you. In the past I've seen more and more boats doing penalty rounds at crowded bouys or right in the gate. In real life you can ruin other racers race with that and punishable as such it is also unsportman like. Doing a penalty round right after the offset mark is often also not a good idea when a train of boats is coming down behind you on a reach. When hit the system penalizes the wrong boat in these cases as the boat taking the turn has all the responsibility to stay clear.

In the way of match racing it is allowed (as far as I know) to not do you penalty rounds if the other boat has an equal amount of penalties. You can cross them away against one another but please someone check this. This will mean that pretty much all penalties, when taken, are taken right before the finish line. Somebody needs to keep track of those.

Additionally in match racing penalties acquired pre-start ARE important, how do we deal with those ?

Shall we require any penalties acquired in the pre-start minute to result in either a 360 before the start or during the race itself ?

Wouter