The documents required to be kept and maintained include:

• Register of transactions
• Client ledgers
• General ledger
• Journals
• Cash book
• Bank pass book
• Documents register
• Member’s contract books
• Counterfoils or duplicates of contract notes issued to clients
• Written consent of clients in respect of contracts entered into as principals
• Margin deposit book
• Client account opening form

The stock broker must advise the board of the location where the document and records are maintained.

An audited balance sheet and P&L must be provided to SEBI no later than six months after the close of each accounting period.