GEN 8.3.3

An Authorised Person'sAccounting Records must be:

(a) retained by the Authorised Person for at least six years from the date to which they relate;
(b) at all reasonable times, open to inspection by the DFSA or the Auditor of the Authorised Person; and
(c) if requested by the DFSA capable of reproduction, within a reasonable period not exceeding 3 business days, in hard copy and in English.

Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
[Amended] DFSA RM42/2007 (Made 15th February 2007). [VER13/02-07]
[Amended] DFSA RM119/2013 (Made 14th July 2013). [VER33/07-13]
[Amended] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]