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GEN 8.3.1

Every Authorised Person must keep Accounting Records which are sufficient to show and explain transactions and are such as to:

(a) be capable of disclosing the financial position of the Authorised Person on an ongoing basis; and
(b) record the financial position of the Authorised Person as at its financial year end.

Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
[Amended] DFSA RM119/2013 (Made 14th July 2013). [VER33/07-13]