Company record keeping

We share a reminder of the legal requirements from the Companies Act 1993 (section 189).

The Act requires that a company must keep the following documents at its registered office:

  • The constitution of the company
  • Minutes of all meetings and resolutions of shareholders within the last seven years
  • An interests’ register
  • Minutes of all meetings and resolutions of directors and directors’ committees within the last seven years
  • Certificates given by directors under this Act within the last seven years
  • The full names and addresses of the current directors
  • Copies of all written communications to all shareholders or all holders of the same class of shares during the last seven years, including annual reports made under section 208
  • Copies of all financial statements and group financial statements required to be completed by this Act or any other enactment for the last seven completed accounting periods of the company
  • The accounting records required by section 194 for the current accounting period and for the last seven completed accounting periods of the company
  • The share register.

More information is on the Companies’ Office website https://www.business.govt. nz/companies/learn-about/compliancerequirements/maintaining-keeping-records

If you have any questions, please get in touch.

Published Autumn 2019.

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