Regulations Governing Futures Commission Merchants Article 36

When a futures commission merchant accepts and executes a futures trading order placed by telephone, it shall make a tape recording of the phone call for its records.When a futures commission merchant transmits the contents of a trading order form by fax, telegram, computer system, or other equipment, the transmitted contents shall be kept on file for future reference.The tape recording and transmitted contents referred to in the preceding two paragraphs shall be kept on file for at least 1 year. If any dispute arises, such tape recording and transmitted contents shall be kept on file until the dispute has been settled.
中文原文 期貨商管理規則第36條
期貨商受理及執行期貨交易委託時,以電話進行者,必須同步錄音存證。
期貨商以傳真機、電報、電腦系統或其他設備傳輸買賣委託書內容時,應將所傳輸內容存檔備查。
前二項之錄音及傳輸內容至少應保存一年。
但有爭議者,應保存至該爭議消除為止。

English translation for reference only; the Chinese text prevails. Not legal advice.