Investment Intermediaries Act, 1995

Maintenance of books and records by investment business firms.

19.—(1) (a) An investment business firm shall keep at an office or offices within the State such books and records (including books of accounts) or other documents as may be specified from time to time by a supervisory authority and shall notify the supervisory authority of the address of every office at which any such books or records are kept.

(b) A person who contravenes paragraph (a) of this subsection shall be guilty of an offence.

(2) A supervisory authority may specify different books, records or other documents for the purposes of this section and in relation to different investment business firms or different classes of investment business firms.

(3) Books and records or other documents kept pursuant to this section shall be—

(a) in addition to any books, records or other documents to be kept by or under any other enactment, and

(b) retained for at least such period as the supervisory authority may specify.