Entire Section

  • Records

    • GEN 5.3.24

      (1) An Authorised Person must make and retain records of matters and dealings, including Accounting Records and corporate governance practices which are the subject of requirements and standards under the legislation applicable in the DIFC.
      (2) Such records, however stored, must be capable of reproduction on paper within a reasonable period not exceeding 3 business days.
      Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
      [Amended] DFSA RM42/2007 (Made 15th February 2007). [VER13/02-07]
      Amended in accordance with Notice of Amendments to Legislation April 2011 [VER27/02-11]
      [Amended] DFSA RM119/2013 (Made 14th July 2013). [VER33/07-13]

    • GEN 5.3.26

      If an Authorised Person's records relate to business carried on from an establishment in a territory outside the DIFC, an official language of that territory may be used instead of the English language as required by GEN Rule 5.3.25.


      Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
      Amended in accordance with Notice of Amendments to Legislation April 2011 [VER27/02-11]

    • GEN 5.3.27

      An Authorised Person must have systems and controls to fulfil the Authorised Person's legal and regulatory obligations with respect to adequacy, access, period of retention and security of records.


      Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
      Amended in accordance with Notice of Amendments to Legislation April 2011 [VER27/02-11]