[Last updated: 1 January 2024, unless otherwise noted]

The NYSE does not impose any requirements for a listed foreign company to maintain a presence in the US or keep any original records there. However, US laws require public companies to keep reasonable records and to devise an adequate system of internal accounting for the protection of assets. A public company should establish procedures and consult with its auditors to ensure that its compliance systems and its auditors' accounting systems are adequate to meet these requirements.