The following is a high-level itemized summary of the books and records required under this rule:
01.
Blotters (or similar records):
Daily records of securities transactions, securities receipts and deliveries, cash movements, and other debits and credits.
02.
Ledgers:
Reflecting all assets and liabilities.
03.
Ledger accounts:
Itemizing cash, margin, or security-based swap account of each customer.
04.
Specialized securities and financing ledgers:
Records of securities borrowed or loaned, money borrowed or loaned, failures to receive or deliver, transfer positions, dividends and interest received, long and short differences, and repo and reverse repo transactions.
05.
Securities record or ledger:
Records of securities held or carried by the firm and any related security-based swap positions.
06.
Memorandum of each brokerage order received:
Record must reflect terms and conditions of the order and any order modifications or cancellations.
07.
Memorandum of each purchase or sale of a security or security-based swap:
Records the details of each transaction, including its terms, price, and timing.
08.
Confirmations of all purchases and sales or copies of trade acknowledgment and verification:
For securities and security-based swaps.
09.
Records of each cash, margin, and security-based swap account:
Must include the identity of the beneficial owner and, for margin accounts, the customer's signed authorization.
10.
Record of all puts, calls, spreads, straddles, and other options:
In which the member or broker-dealer has an interest.
11.
Proof of money balance records:
Records verifying cash balances and supporting net capital calculations.
12.
Employment applications and questionnaires:
Records completed by associated persons, including identifying and employment-related information.
13.
Fingerprint cards:
As required under SEA 1934 Rule 17f-2(d).
14.
Copies of Forms X-17F-1A:
And all agreements between reporting institutions.
15.
Record of exemptions:
As required under SEA 1934 Rule 17f-2(e).
16.
Certain electronic records and audit-trail information:
Including customer access records and transaction-related system records where required.
17.
Customer records:
Including customer identification information and records showing the regular furnishing of account information to customers.
18.
Customer complaints:
Records of written customer complaints and actions taken regarding them.
19.
Associated person records:
Records relating to an associated person's background, employment history, registrations, and disciplinary history.
20.
Advertising and public communications records:
Records of advertisements, sales literature, and other communications with the public, including required principal approvals.
21.
Designated records contact:
An identified person who can explain without delay the types of records maintained at the office.
22.
Principals:
Records identifying designated principals and documenting supervisory and compliance responsibilities.
23.
Risk management controls:
Records of credit, market, and liquidity risk management controls and related procedures.
24.
Form CRS delivery records:
Records showing when Form CRS was delivered to each retail investor.
25.
Margin and exposure calculations:
Records of required daily exposure and margin calculations for applicable security-based swap accounts.
26.
Possession or control compliance records:
Records demonstrating compliance with applicable possession or control requirements under SEA 1934 Rule 15c3-3(p)(2).
27.
Reserve computation records:
Records of required customer reserve computations under SEA 1934 Rule 15c3-3(p)(3).
28.
Unverified security-based swap transactions:
Records of security-based swap transactions not verified within the required timeframe.
29.
Political contribution compliance records:
Records supporting compliance with applicable political contribution requirements.
30.
Anti-fraud compliance records:
Records supporting compliance with applicable anti-fraud requirements.
31.
Security-based swap portfolio reconciliation and compression records:
Records of required portfolio reconciliations, notifications, and bilateral or multilateral compression or offset activities.
35.
Retail customer records:
Records relating to retail customers, including identifying information, information collected from and provided to the customer, and records of required disclosures delivered, including Form CRS where applicable.
