Section 39:

39. Records to be kept (1) Every limited partnership shall keep the following or a copy thereof at its registered office— (a) the partnership agreement and every amendment thereof; (b) a register of all the partners— (i) specifying whether the partners are general partners or limited partners; and L15A – 25 [Issue 4] Limited Partnerships Act (ii) showing, in the case of an individual, his full name and address, or in the case of a body corporate or unincorporated body, its full name, its registered office or, if none, its principal place of business; (c) the account of the capital contribution of each limited partner, showing whichever of the following is applicable in relation to him— (i) the amounts and dates of his contributions; (ii) the amounts agreed to be contributed and the times at which or events upon which the contributions are to be made; (iii) the amount and date of any payment representing a return of his contributions or any part thereof; (iv) where an agreement to make a contribution is released in whole or in part, the amount and date of the release; (d) its accounting records, which shall— (i) be sufficient to show and explain the transactions of the limited partnership; (ii) disclose with reasonable accuracy, at any time, the financial position of the limited partnership at that time; (iii) enable the general partners to ensure that the balance sheet and profit and loss account of the limited partnership are prepared properly and in accordance with any applicable enactment; and (iv) contain day-to-day entries of money received and spent by the limited partnership and the matters to which it relates and a record of the assets and liabilities of the limited partnership; (e) the minutes of all meetings of the general partners; (f) all documents from time to time filed with the Registrar, including but not limited to the declaration referred to in section 19 (2) (d); and (g) such other document or information as may be required to be kept by the Registrar. (2) Any accounting record which a limited partnership is required to keep under this section shall be preserved by it for a period of at least 7 years from the date on which it is made. (3) The documents referred to in subsection (1) (b) and (c) shall be prima facie evidence of the matters required to be stated therein. (4) Any duty imposed by law to allow inspection or to furnish a copy of any account, record or other document required under this Act to be kept [Issue 4] L15A – 26 Revised Laws of Mauritius by a limited partnership shall be treated, where the matters in question are recorded in non-legible form, as a duty to allow inspection, or to furnish a copy of the relevant part of the recording in a legible form.