12 CFR § 9.8 - Recordkeeping.

---
identifier: "/us/cfr/t12/s9.8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 9.8 - Recordkeeping."
title_number: 12
title_name: "Banks and Banking"
section_number: "9.8"
section_name: "Recordkeeping."
chapter_name: "COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY"
part_number: "9"
part_name: "FIDUCIARY ACTIVITIES OF NATIONAL BANKS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 24 (Seventh), 92a, and 93a; 15 U.S.C. 78q, 78q-1, and 78w."
regulatory_source: "61 FR 68554, Dec. 30, 1996, unless otherwise noted."
cfr_part: "9"
---


# 9.8 Recordkeeping.

(a) *Documentation of accounts.* A national bank shall adequately document the establishment and termination of each fiduciary account and shall maintain adequate records for all fiduciary accounts.

(b) *Retention of records.* A national bank shall retain records described in paragraph (a) of this section for a period of three years from the later of the termination of the account or the termination of any litigation relating to the account.

(c) *Separation of records.* A national bank shall ensure that records described in paragraph (a) of this section are separate and distinct from other records of the bank.