COBS 15.4.3

(a) An Authorised Person must maintain a master list of all Client Accounts and accounts referred to in Rules 15.4.115.4.2.
(b) The master list must detail:
(i) the name of the account;
(ii) the account number;
(iii) the custodian, sub-custodian or depository (if not the Authorised Person itself);
(iv) the banker of the account;
(v) whether the account is currently open or closed; and
(vi) the date of opening or closure.
(c) The details of the master list must be documented and maintained for a minimum period of six years following the closure of an account.