证监会

备存纪录规则

一般规则

问1:

中介人或其有联系实体在备存并非与交易有关的文件纪录时,例如发票或银行结单,是否可以备存副本来代替正本?

答:

一般而言,我们预期中介人及其有联系实体备存有关纪录的正本而非其副本,无论该等文件是否与交易有关的纪录。

纪录保存期

问2:

倘若中介人每日进行合规检查,相关的详细纪录应要备存多久?

答:

倘若该等纪录为证明已遵守第3(1)(a)(vi)条及第4(1)(a)(v)条所指明分别有关《客户款项规则》及《客户证券规则》的条文所必须具备的纪录;或为证明其已设有监控系统以确保符合该等规定的纪录,根据《证券及期货(备存纪录)规则》的规定,此类纪录必须保存7年。

至于其他每日合规检查的纪录,保存期并没有在《证券及期货(备存纪录)规则》内订明。然而,作为良好的内部监控惯例,中介人预期应要保存该等纪录一段合理期间,以便为内部审计及外聘审计工作,提供足够的审计线索。尤其是如果该等纪录为证明已遵守《操守准则》第12.1段规定适用于该商号的规则及规例所必须具备的重要合规纪录,一般而言,最好保存7年。

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