Louisiana Revised Statutes Tit. 6, § 1391.1. Books, records, and accounts

(1) For each transaction:

(2) A general ledger containing all assets, liabilities, ownership equity, income, and expense accounts.

(3) Bank statements and bank reconciliation records.

(4) Any statement and valuation provided to customers and account holders.

(5) Records or minutes of meetings of the board of directors, or an equivalent governing body.

(6) Records demonstrating compliance with applicable state and federal anti-money laundering laws, rules, and regulations, including customer and account holder identification and verification documents, records linking customers and account holders to their respective accounts and balances, and a record of any compliance breaches.

(7) Communications and documentation related to investigations of customer and account holder complaints and transaction error resolutions.

(8) Any other books, records, and accounts as the commissioner may require.