Regulations Governing Managed Futures Enterprises Article 42
Managed futures enterprises shall keep all certificates, receipts, account books, statistical forms, records, contracts, and evidentiary documents related to their operations at their places of business, available at all times for inspection by the Competent Authority or an agency designated thereby.The period for which the certificates, receipts, account books, statistical forms, records, contracts, and related evidentiary documents referred to in the preceding paragraph shall be retained shall be determined according to the Business Accounting Act and other relevant laws and regulations, and in addition shall comply with relevant regulations to be adopted by the CNFA..The regulations to be adopted by the CNFA pursuant to the preceding paragraph, and any amendments thereto, shall be submitted to the Competent Authority for recordation.
中文原文 期貨經理事業管理規則第42條
期貨經理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、紀錄、契約及相關證明文件，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、紀錄、契約及相關證明文件之保存年限，除依商業會計法及相關法令之規定外，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、紀錄、契約及相關證明文件之保存年限，除依商業會計法及相關法令之規定外，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。