Companies Act 2014 section 213

Form of registers, minutes, etc.

Section 213 sets out the rules governing how companies may keep their statutory registers, indices and minute books, and the safeguards required when records are not maintained in traditional bound book format.

• Companies may keep statutory registers, indices and minute books either in bound books or in any other format
• Where records are not kept in bound books, adequate precautions must be taken to guard against falsification
• The chosen method must also make it easy to detect any falsification, should it occur
• Failure to comply is a category 3 offence for the company and any officer in default