Companies Act 2014 section 214

Use of computers, etc., for certain company records

Section 214 permits companies to store their statutory registers and records electronically rather than in traditional hard copy form, subject to certain conditions about reproducibility, inspection rights, and server location.

• Companies may keep statutory registers and records in electronic (non-legible) form, provided the information can be reproduced in a readable format at any time
• Minute books required under section 199 are excluded from this permission and must continue to be maintained in their traditional form
• Where records are held electronically, any legal obligation to allow inspection or provide copies is treated as a duty to produce a legible reproduction of the electronic record
• Server computers storing company records must be located within the State, unless the records are held via cloud computing or another remote hosting solution