Regulations Governing Futures Trust Enterprises Article 35
A futures trust enterprises shall keep all business-related certificates, vouchers, account books, statements, reports, records, contracts, and other relevant documents at its place of business and make them available at all times for audit by the competent authority or by a institution designated by the competent authority.The certificates, vouchers, account books, statements, reports, records, contracts, and other relevant documents as referred to in the preceding paragraph shall be preserved in a manner and for a period of years that comply with the provisions of the Business Accounting Act and other applicable laws and regulations, as well as the applicable requirements adopted by the Association.The applicable requirements adopted by the Association as referred to in the preceding paragraph, and any amendments thereto, shall be filed with the competent authority for recordation.
中文原文 期貨信託事業管理規則第35條
期貨信託事業應於營業處所備置所有有關業務之憑證、單據、帳簿、表冊、報告、紀錄、契約及其他相關文件，隨時供主管機關或主管機關指定之機構查核。
前項憑證、單據、帳簿、表冊、報告、紀錄、契約及其他相關文件之保存方式及年限，除依商業會計法及相關法令規定外，並應符合同業公會訂定之相關規定。
前項同業公會訂定之相關規定，應申報主管機關備查；其修正時亦同。
前項憑證、單據、帳簿、表冊、報告、紀錄、契約及其他相關文件之保存方式及年限，除依商業會計法及相關法令規定外，並應符合同業公會訂定之相關規定。
前項同業公會訂定之相關規定，應申報主管機關備查；其修正時亦同。