證監會

備存紀錄規則

一般規則

問1:

中介人或其有聯繫實體在備存並非與交易有關的文件紀錄時,例如發票或銀行結單,是否可以備存副本來代替正本?

答:

一般而言,我們預期中介人及其有聯繫實體備存有關紀錄的正本而非其副本,無論該等文件是否與交易有關的紀錄。

紀錄保存期

問2:

倘若中介人每日進行合規檢查,相關的詳細紀錄應要備存多久?

答:

倘若該等紀錄為證明已遵守第3(1)(a)(vi)條及第4(1)(a)(v)條所指明分別有關《客戶款項規則》及《客戶證券規則》的條文所必須具備的紀錄;或為證明其已設有監控系統以確保符合該等規定的紀錄,根據《證券及期貨(備存紀錄)規則》的規定,此類紀錄必須保存7年。

至於其他每日合規檢查的紀錄,保存期並沒有在《證券及期貨(備存紀錄)規則》內訂明。然而,作為良好的內部監控慣例,中介人預期應要保存該等紀錄一段合理期間,以便為內部審計及外聘審計工作,提供足夠的審計線索。尤其是如果該等紀錄為證明已遵守《操守準則》第12.1段規定適用於該商號的規則及規例所必須具備的重要合規紀錄,一般而言,最好保存7年。

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