‹ COB A5.3.3 COB A5.3.5 › COB A5.3.4 An Authorised Firm must maintain systems and controls for identifying Money which must not be in a Client Account and for transferring it without delay. Derived from DFSA RM56/2008 (Made 1st July 2008). [VER14/07-08] ‹ COB A5.3.3 COB A5.3.5 ›