Every firearm received — whether purchased, consigned, transferred, or returned from repair — must be entered in the A&D book by the close of the next business day.
Each entry must include: manufacturer/importer, model, serial number, type (pistol, rifle, shotgun, etc.), and caliber/gauge.
Record the name, address, and FFL number (if applicable) of the person or entity from whom the firearm was acquired.
Log the name, address, and (if applicable) FFL number of the person or entity receiving the firearm. Include the date of transfer and 4473 serial number.
Every retail sale disposition entry should reference the corresponding Form 4473 transaction number for easy audit tracing.
Any stolen or lost firearms must be reported to ATF within 48 hours using the FFL Theft/Loss Report and noted in your A&D book.
ATF requires that errors in bound books be corrected by drawing a single line through the mistake, writing the correct entry nearby, and initialing and dating the correction.
Perform a spot-check of at least 10% of entries each quarter, comparing physical inventory to bound book records. Document audit date and results.