1. Register of transactions (Sauda Book);
2. Clients ledger;
3. General ledger;
4. Journals;
5. Cash book;
6. Bank pass book;
7. Documents register should include particulars of shares and securities received and delivered;
8. Members' contract books showing details of all contracts entered into by him with other members of the same exchange or counterfoils or duplicates of memos of confirmation issued to such other member;
9. Counterfoils or duplicates of contract notes issued to clients;
10. Written consent of clients in respect of contracts entered into as principals;
11. Margin deposit book;
12. Registers of accounts of sub- brokers;
13. an agreement with a sub- broker specifying the scope of authority and responsibilities of the Stock-Broker and such sub- broker.

   (3) Without prejudice to sub- regulation (1), every stock- broker shall, after the close of each accounting period furnish to the Board if so required as soon as possible but not later than six months from the close of the said period a copy of the audited balance sheet and profit and loss account, as at the end of the said accounting period:

Provided that, if it is not possible to furnish the above documents within the time specified, the stock-broker shall keep the Board informed of the same together with the reasons for the delay and the period of time by which such documents would be furnished. Maintenance of books of accounts and records 18. Every stock broker shall preserve the books of account and other records maintained under regulation 17 for a minimum period of five years.