Section 40:

40. Place where documents are to be kept (1) Every document or a copy of every document required under subsection (1) to be kept at the registered office of the limited partnership shall, subject to the partnership agreement, be available for inspection by any partner during normal business hours. (2) Notwithstanding subsection (1), the documents specified in section 39 (1) (d) may, instead of being kept at the registered office of the limited partnership, be kept at such other place as the general partners think fit and shall, subject to the partnership agreement, be available for inspection by any partner during normal business hours. (3) Where the documents referred to in subsection (2) are kept at a place outside Mauritius, the accounting records referred to in section 39 (1) (d) shall be sent to, and kept at, a place in Mauritius, where they shall, subject to the partnership agreement, be available for inspection by any partner during normal business hours. (4) The accounting records to be sent to and kept in Mauritius in accordance with subsection (3) shall— (a) disclose with reasonable accuracy the financial position of the business in question at intervals not exceeding 6 months; and (b) 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.