Regulations Governing the Operation of Futures Introducing Broker Business by Securities Firms Article 24
A futures introducing broker shall keep at its business premises all the business-related certificates, vouchers, books of account, statements, records, contracts and relevant supporting documents for inspection by the FSC, the futures exchanges, or FSC-designated institution from time to time.The period for keeping the certificates, vouchers, books of account, statements, records, contracts, and relevant supporting documents referred to in the preceding paragraph shall be in line with the Commercial Accounting Act and relevant laws and regulations.
中文原文 證券商經營期貨交易輔助業務管理規則第24條
期貨交易輔助人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，隨時供本會、期貨交易所或本會指定之機構查核。
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。