Companies Act 2014 section 283

Where accounting records are to be kept

Section 283 sets out the rules governing where a company must keep its accounting records, including special requirements that apply when records are maintained outside the State.

• Accounting records must be kept at the company's registered office or at another location chosen by the directors.
• If records are kept outside the State, sufficient financial information must be sent to and maintained at a location within the State.
• The information held in the State must disclose assets, liabilities, financial position and profit or loss at intervals of no more than six months.
• The information must be adequate to enable the preparation of the company's statutory financial statements and the directors' report.