Records must be available for inspection during business hours. IOIs do not need advance notice to review A&D records.
Per 27 CFR 478.125, commercial records must be maintained separately and readily available. Commingling with unrelated business files is a violation.
Per 27 CFR 478.125(e), acquisitions must be entered no later than the close of the NEXT business day. A firearm received but not yet entered by that deadline is an unrecorded acquisition — one of the most common ATF violations.
Date acquired, name and address of source, manufacturer, model, serial number, caliber/gauge, and firearm type must all be present.
Any firearm that stays on your licensed premises overnight — even temporarily — must be logged as an acquisition regardless of ownership.
NFA items require their own A&D entries. Registration documents (Form 1, 3, 4, or 5) must be kept in chronological order at the licensed premises.
The 7-day rule applies to all dispositions. Recording same-day is best practice — waiting the full 7 days increases error risk.
Date transferred, name and address of transferee, and the 4473 transaction number (for non-licensee transfers) must all be recorded.
Each firearm listed as acquired should either be physically present or have a corresponding disposition entry. Discrepancies must be investigated and documented.
An open acquisition with no matching disposition and no firearm on hand is a missing firearm — requires immediate reporting if theft is suspected.
Electronic bound books must meet standards for accuracy, integrity, searchability, and security. Confirm your software vendor is compliant.
Current rule: A&D records (along with all Forms 4473) must be retained until the FFL is discontinued — the previous 20-year ceiling no longer applies. This applies to both paper and electronic records. If your license is discontinued, records must be transferred to ATF's Out-of-Business Records Center within 30 days. NOTE: ATF's April 29, 2026 reform package (1140-AA95) proposes a return to a defined 20–30-year retention window — this is currently a proposed rule (NPRM) with public comment open and is not yet effective.
Never erase or obliterate an original entry. Make corrections by drawing a single line through the error, noting the correct information, and initialing the correction.