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Book III - Service providers
Title II - Other service providers
Chapter I - Custody account-keepers
Section unique - Provisions relating to custody account-keeping - terms of reference for the custody account-keeper
Sub-section 2 - Professional obligations of the keepers of securities accounts other than the issuing entities
Paragraph 3 - Resources and procedures of the custody account-keeper
Sub-paragraph 3 - Accounting procedures
Article 322-30 from 19/04/2013

Article 322-30 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/322-30/20130419/notes

The custody account-keeper shall implement continuous audit procedures relating to the accuracy of the processing procedures.

For each financial security, it shall verify on a daily basis:

  1. The equilibrium between the total of credit entries on the accounts and the total of debit entries thereon;

  2. The equilibrium between the accounts with credit balances and the accounts with debit balances.

It shall also organise the system of accounting for the financial securities, in such a way that it allows, by the implementation of appropriate procedures, for the audit of the data.