Section 41: Form or record

41. Form or record (1) The records of a limited partnership required under section 39 shall be kept— (a) in the English or French language; (b) in written form, or in a form or in a manner that allows the documents and information that comprise the records to be easily accessible and convertible into written form. (2) Any account, record or other document required under this Act to be kept by a limited partnership may be kept either by making entries in the books of the limited partnership or by recording the matter in question in any other manner, including in non-legible form. (3) Where the account, record or other document referred to in subsection (2) is kept otherwise than by making entries in a book— (a) it shall be deemed for the purposes of this Act to have been kept at a place if access to it and written copies of it may be obtained at that place; L15A – 27 [Issue 4] Limited Partnerships Act (b) adequate measures shall be taken for protecting them against unauthorised modification and for facilitating the detection of such unauthorised modification; and (c) where it is recorded in non-legible form, the recording shall be capable of being reproduced in legible form. Sub-Part B – Auditor