Section 1759 Of Article 1. General Provisions From California Financial Code >> Division 1.1. >> Chapter 20. >> Article 1.

. Each foreign (other nation) bank that is licensed to maintain an office shall make, keep, and preserve at the office or at another place that the commissioner may, by regulation or order, approve, the books, accounts, and other records relating to the business of the office, in the form, in the manner, and for the time that the commissioner may, by regulation or order, provide.