GENE 9.2.2 How long accounting records must be retained

An authorised firm must maintain the accounting records, financial accounts and statements and auditors' reports required under the Companies Regulations 2005, the Limited Liability Partnerships Regulations 2005 and this Chapter for at least 6 years from the date to which they relate.

Amended by QFCRA RM/2015-3 and Editorial changes (as from 1st January 2016).