Securities Services Act, 2004 (Act No. 36 of 2004)

(a)	maintain on a continual basis the accounting records prescribed by the registrar and prepare annual financial statements that conform with generally accepted accounting practice and contain the information that may be prescribed by the registrar;

(b)	cause such records and annual financial statements to be audited not later than three months after the financial year end of the regulated person, or such later date as the registrar may allow, by an auditor appointed in terms of section 88; and

(c)	preserve such records, which may be in electronic form, in a safe place for a period of not less than five years as from the date of the last entry therein.

Chapter IX : General Provisions