388 Where and for how long records to be kept
Companies Act 2006 (2006 c 46) | Legislation

388  Where and for how long records to be kept

(1)     A company's accounting records—

(a)     must be kept at its registered office or such other place as the directors think fit, and

(b)     must at all times be open to inspection by the company's officers.

(2)     If accounting records are kept at a place outside the United Kingdom, accounts

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