A Clearing Member must:—
(1) maintain complete and accurate records, or in the case of a Bank Clearing Member, records in relation to the Bank Clearing Member's business governed by this Clearing Rules, in accordance with the SFA, SFR, this Clearing Rules and the Clearing Directives (where applicable);
(2) not make, or cause to be made, a false or misleading entry, in hardcopy or electronic form, in any books, records, reports, slips, documents, statements relating to the business, affairs, transactions, conditions, assets or accounts ("the Documents") of a Clearing Member's business, or in the case of a Bank Clearing Member, its business governed by this Clearing Rules;
(3) make all material entries in any of the Documents; and
(4) not alter or destroy any of the Documents without a valid reason.