GEN 5.3.24(1) An
Authorised Personmust make and retain records of matters and dealings, including Accounting Recordsand 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.
Authorised Person'srecords 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.
Authorised Personmust have systems and controls to fulfil the Authorised Person'slegal and regulatory obligations with respect to adequacy, access, period of retention and security of records.