Section 194:

194. Place accounting records to be kept (1) A company shall keep its accounting records in Mauritius, except where the directors determine that the accounting records may be kept outside Mauritius, and, in that event, the provisions of subsection (2) shall apply. (2) Where the records are not kept in Mauritius— (a) the company shall ensure that the accounts and returns for the operations of the company that— (i) disclose with reasonable accuracy the financial position of the company at intervals not exceeding 6 months; and (ii) enable the preparation in accordance with this Act of the company’s financial statements and any group financial statements and any other document required under this Act, are sent to, and kept at, a place in Mauritius; and C35 – 121 [Issue 1] Companies Act (b) notice of the place where— (i) the accounting records; and (ii) the accounts and returns required under paragraph (a), are kept, shall be given to the Registrar. Sub-Part B – Auditors