‹ COB A5.8.4 Guidance COB A5.9 Client Disclosure › COB A5.8.5 An Authorised Firm must have a system for ensuring no off-setting or debit balances occur on Client Accounts. Derived from DFSA RM56/2008 (Made 1st July 2008). [VER14/07-08] ‹ COB A5.8.4 Guidance COB A5.9 Client Disclosure ›