Regulations Governing Leverage Transaction Merchants Article 16
A leverage transaction merchant shall keep at its place of business all the certificates, vouchers, account books, statements, records, contracts, and related evidentiary documents for trades and for their clearing and settlement to make them available for audit by the competent authority, the TAIFEX, the TPEx, or an institution designated by the competent authority.The period of retention for the certificates, vouchers, account books, statements, records, contracts and evidentiary documents referred to in the preceding paragraph shall be as prescribed by the Business Accounting Act and relevant laws and regulations.
中文原文 槓桿交易商管理規則第16條
槓桿交易商應於營業處所備置所有有關交易及結算交割之憑證、單據、帳簿、表冊、紀錄、契約及相關證明文件，供主管機關、期貨交易所、證券櫃檯買賣中心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。