17. (1) Every member who is required to maintain a trust account shall maintain books, records and accounts in connection with the member’s business to record, (a) all money received in trust for insurers or members of the public; (b) all disbursements out of money held in trust; (c) all other money received and disbursed in connection with the business; and (d) all specifically identified property other than money held in trust including marketable securities, stock certificates, bonds, debentures, deposit receipts, treasury bills or other negotiable instruments and any other thing of value or instrument that could be negotiated by the broker.  R.R.O. 1990, Reg. 991, s. 17 (1). (2) As a minimum requirement to comply with subsection (1), every member who is required to maintain a trust account shall maintain, (a) a book or other permanent account record showing all receipts and disbursements of money, distinguishing therein between, (i) the receipt of money in trust for insurers and members of the public and disbursements out of money held in trust, and (ii) money received and money paid on his own account; (b) a record in the form of a remuneration book or file or copies of billings showing all commissions or fees charged or billings to members of the public; (c) bank statements or pass books, cashed cheques and detailed deposit slips for both trust and general accounts; (d) a record showing the monthly totals of the trust assets and trust liabilities as they appear from the books and records of the member; and (e) a listing or other record showing all specifically identified property held in trust from time to time for insurers or members of the public. R.R.O. 1990, Reg. 991, s. 17 (2). (3) The Manager, Council or a committee thereof or their representative is entitled to inspect the books and records required to be kept under this section at any time.  R.R.O. 1990, Reg. 991, s. 17 (3). (4) Every member who is required to maintain a trust account shall provide the Manager with a current audited financial statement within thirty days after written request therefor from the Manager, Council or a committee thereof.  R.R.O. 1990, Reg. 991, s. 17 (4). (5) Every member who is required to maintain a trust account shall maintain accounting records in accordance with generally accepted accounting principles.  R.R.O. 1990, Reg. 991, s. 17 (5). (6) Where this Regulation requires a record to be kept by a member, it may be kept in a bound or looseleaf book, or by means of a mechanical, electronic or other device.  R.R.O. 1990, Reg. 991, s. 17 (6). (7) Where a record is not kept in a bound book, the member shall, (a) take adequate precautions, appropriate to the means used, for guarding against the risk of falsifying the information recorded; and (b) provide means for making the information available in an accurate and intelligible form within a reasonable time to any person lawfully entitled to examine the record. R.R.O. 1990, Reg. 991, s. 17 (7). (8) The bound or looseleaf book or, where the record is not kept in a bound or looseleaf book, the information in the form in which it is made available under clause (7) (b) is admissible in evidence as proof, in the absence of evidence to the contrary, of all facts stated therein. R.R.O. 1990, Reg. 991, s. 17 (8). (9) Where this Regulation requires a record to be kept by a member, it shall be preserved for at least the six-year period previous to the most recent fiscal year-end of the member.  R.R.O. 1990, Reg. 991, s. 17 (9).