Section 28 and Regulation 25: Accounting records

Section 28 and Regulation 25: Accounting records

No Comments on Section 28 and Regulation 25: Accounting records

Companies Act 2008

Section 28 and Regulation 25

The accounting records of a company must be:

  • complete and accurate;
  • maintained in one of the official languages of the Republic;
  • kept or be accessible from the registered office of the company.

Accounting records refers to the written and/or electronic information concerning the financial affairs of a company. Accounting records include:

  • purchase and sales records;
  • general and subsidiary ledgers;
  • other documents used in the preparation of financial statements.

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