D.C. Mun. Regs. tit. 26, r. 26-B120
Any broker-dealer maintaining books and records pursuant to SEC orFINRA rules shall be deemed to be in compliance with this section. Any broker-dealer not in compliance with SEC or NASDR books and records rules shall make and keep current books, records, and other documents relating to business conducted in the District as specified in this section.
The broker-dealer shall keep blotters (or other records or original entry) containing an itemized daily record of the following information:
The broker-dealer shall keep ledgers (or other records) reflecting all assets and liabilities, income and expenses, and capital accounts.
The broker-dealer shall keep ledger accounts (or other records), itemizing separately each cash and margin account of every customer and of the broker-dealer and partners in the following manner:
The broker-dealer shall keep ledgers (or other records) reflecting the following:
The broker-dealer shall keep a securities record or ledger reflecting separately for each security, as of the clearance dates, all "long" or "short" positions (including securities in safekeeping) carried by the broker-dealer for his or her account or for the account of his or her customers or partners and showing the location of all securities long and the off-setting position to all securities short, and in all cases the name or designation of the account in which each position is carried.
The broker-dealer shall keep a memorandum of each brokerage order, and of any other instruction given or received for the purchase or sale of securities, whether executed or unexecuted.
The broker-dealer's memorandum shall show the following:
Records of orders entered into the ledger pursuant to the exercise of discretionary power by the broker-dealer, or any employee, shall be so designated.
For the purposes of §§ 120.7 and 120.8, the term "instruction" shall be considered to include instructions between partners and employees of a broker-dealer.
The broker-dealer shall keep a memorandum of each purchase of securities for the account of the broker-dealer showing the price and, to the extent feasible, the time of execution.
The broker-dealer shall keep copies of all purchases and sales of securities and copies of notices of all other debits and credits for securities, cash, and other items for the account of customers and partners of the broker-dealers.
The broker-dealer shall keep with respect to each cash and margin account, the name and address of the beneficial owner of the account; and in the case of a margin account, the signature of the owner. Provided, that in the case of a joint account or the account of a corporation, the records are required only with respect to the person or persons authorized to transact business for the account.
The broker-dealer shall keep a record of all puts, calls, spreads, straddles, and other options in which the broker-dealer has any direct or indirect interest or which the broker-dealer has granted or guaranteed, containing at least an identification of the security and the number of units involved.
The broker-dealer shall keep a record of the proof of money balances of all ledger accounts in the form of trial balances.
The broker-dealer shall keep a record that shows, over a three (3) month period, the computations of the minimum net capital and ratio of aggregate indebtedness to net capital as of the trial balance date pursuant to § 110; Provided, that any member of an exchange whose members are exempted from § 110 by § 110.3 shall make a record of the computation of the ratio of aggregate indebtedness to net capital as of the trail balance date in accordance with the capital rules of at least one (1) of the exchanges listed in which it is a member.
The broker-dealer shall prepare the trial balances once each month, and shall prepare the computations of minimum net capital and the ratio of aggregate indebtedness to net capital in accordance with SEC regulations.
D.C. Mun. Regs. tit. 26, r. 26-B120