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    <title>Maintenance of books of account, records and other documents</title>
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    <description>Fund management entities must maintain scheme-specific books, records and documents that explain transactions, disclose financial position, and present a true and fair view of scheme affairs. Electronically retrievable financial, audit, compliance, client-account and regulated-activity records must be preserved for at least eight years. Records relating to scheme assets, valuation practices, investment strategies, investor contributions and investment rationale must be retained electronically for at least five years after scheme winding up.</description>
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