Regulations Governing Futures Advisory Enterprises Article 16
Futures advisory enterprises shall keep all certificates, vouchers, account books, statistical forms, records, contracts, and related evidentiary documents at their places of business, available at all time for inspection by the competent authority, the Futures Exchange, or institutions designated by the competent authority.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 applicable laws and regulations.
中文原文 期貨顧問事業管理規則第16條
期貨顧問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、期貨交易所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，依商業會計法及相關法令之規定。
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，依商業會計法及相關法令之規定。