The Conduct of Business (COBS) Rulebook (2026) issued by the Gelephu Financial Services Office sets out the regulatory standards that licensed financial firms must follow when dealing with clients. (Gelephu Mindfulness City)

Its purpose is to ensure firms act honestly, fairly, and professionally by establishing rules on client classification, disclosure of information, suitability of services, conflicts of interest, and proper handling of client assets. It also provides additional requirements for activities such as investment services, deposits, credit, insurance, and trust services. (Gelephu Mindfulness City)

Overall, the document aims to protect clients, promote market integrity, and ensure consistent conduct standards across financial services in Gelephu Mindfulness City.