Investment division compliance rules require separate accounts, audit certification, and prescribed records for exemption eligibility. An investment division of an offshore banking unit must maintain separate true and fair accounts, obtain audit by an accountant before the specified date, furnish the audit report in Form No. 71 electronically, and preserve prescribed documentation including remittance records, bank statements, contract notes, and custodian statements. Income of a specified fund attributable to an eligible investment division is not exempt unless the division complies with the audit requirement and the prescribed documentation condition. The rule also defines the relevant expressions used for these requirements.