Schedule 3 — Record Keeping Requirements
1. Record Keeping Table
1.1. General Rules
| Subject of record | When | Retention Period |
| Accounting records, financial accounts and statements and auditor reports | On making the record | Six (6) years from the date to which they relate |
| Auditors qualification and approval | On appointment of the auditor | Six (6) years following the cessation of appointment of the auditor |
| Basic ownership information, Required Information on Beneficial Owners, Register of Beneficial Owners, Nominee Particulars on Nominee Directors or Nominee Shareholders and Register of Nominees (if any) | From the date of winding up, dissolution, termination or striking off | Ten (10) years |
1.2. Individuals
| Subject of record | When | Retention Period |
| Suitability and competence of individual to conduct Registered Functions | When assessing suitability and competence | Six (6) years after the individual ceases to perform the relevant Registered Function |
| Assessment of competency | When assessing competency | Six (6) years from the date on which the steps were taken |
1.3. COB Rules
| Subject of record | When | Retention Period |
| Any complaint received pursuant to COB Rule 6.2 | On receiving complaint | Six (6) years after date of complaint |
| Amended (as from 3rd February 2020). |