Section 190: Company records

190. Company records (1) Subject to subsection (4) and to sections 91 (1) and 194, a company shall keep at its registered office the records specified in subsection (2). (2) The records to be kept under subsection (1) shall include— (a) the constitution of the company; (b) minutes of all meetings and resolutions of shareholders within the last 7 years; (c) an interests register; (d) minutes of all meetings and resolutions of directors and directors’ committees within the last 7 years; (e) certificates given by directors under this Act within the last 7 years; (f) the full names and addresses of the current directors; (g) copies of all written communications to all shareholders or all holders of the same class of shares during the last 7 years, including annual reports made under section 218; (h) copies of all financial statements and group financial statements required to be completed by section 210 for the last 7 completed accounting periods of the company; (i) the accounting records required by section 193 for the current accounting period and for the last 7 completed accounting periods of the company; (j) the share register required to be kept under section 91; and (k) the copies of instruments creating or evidencing charges required to be registered under section 127. (2A) The directors of a company shall, at all times and even where the company is removed from the register, ensure that the records referred to in subsection (2) are kept for a period of at least 7 years from the date of the completion of the transaction, act or operation to which it relates. (3) The number of years specified in subsection (2) (b), (d), (e) and (g) and the completed accounting periods specified in subsection (2) (h) and (i) C35 – 119 [Issue 10] Companies Act include such lesser number of years or accounting periods, as the case may be, as the Registrar may approve by notice in writing to the company. (4) The documents specified in subsection (2) may be kept at any other place in Mauritius, notice of which shall be given to the Registrar in accordance with subsection (5). (5) Where the company changes the place at which its records are kept, it shall, within 14 days of the change, notify the Registrar in writing of the place at which the records are kept. [S. 190 amended by s. 13 (k) of Act 11 of 2018 w.e.f. 9 August 2018.]