Recordkeeping & Evidence

What documents, systems and controls should form part of a licensee’s compliance infrastructure?

ASIC expects Australian Financial Services Licensees and Australian Credit Licensees to maintain documented governance, systems and controls that support ongoing...

What governance records and evidence should an entity retain to demonstrate compliance with CPS 230?

APRA expects entities subject to Prudential Standard CPS 230 to retain governance records demonstrating that operational risks are identified, monitored...

How can an AFSL demonstrate that its compliance systems actually work?

Compliance systems aren’t judged by the number of policies or procedures an AFS licensee maintains. Instead, a licensee should be...

How should licensees evidence continuous compliance?

ASIC doesn’t require AFS licensees to maintain a specific continuous compliance register or evidence pack. However, prudent licensees maintain contemporaneous...

What does ASIC expect from board reporting on compliance?

ASIC does not prescribe the format or content of board compliance reports for AFS licensees. However, boards should receive reporting...

How should a licensee document compliance decisions?

ASIC does not prescribe a standard format for documenting compliance decisions. However, AFS licensees should maintain contemporaneous records that explain...

What records should be retained when using AI?

AFS licensees and advisers should retain records demonstrating how AI was used, reviewed and governed. ASIC expects businesses to maintain...

What compliance records should a financial advice business maintain to satisfy ASIC expectations?

ASIC expects financial advice businesses and AFS licensees to maintain records that demonstrate how compliance obligations are monitored, supervised, assessed,...

What customer due diligence (CDD) records must advisers retain, and for how long?

AUSTRAC’s AML/CTF framework requires reporting entities that provide designated services to retain customer due diligence (CDD) records for at least...

How should file notes be written to withstand audit scrutiny?

ASIC expects AFS licensees to maintain clear, contemporaneous file notes that accurately record client interactions, the reasoning behind advice, and...

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