Record retention requirements mandate electronic preservation of specified capital market records to ensure regulatory compliance and auditability. A capital market intermediary must maintain and preserve specified financial and client records in electronic retrieval form for a minimum of eight years, including balance sheets, profit and loss accounts, auditor's reports, quarterly net worth statements, AML/KYC compliance documentation, client account opening records and powers of attorney, records of capital market activities, complaint handling and any other documents the Authority may specify.