190 Form of records


The records of a company must be kept—


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.


The board must ensure that adequate measures exist to—


prevent the records being falsified; and


detect any falsification of them.


If the board fails to comply with subsection (2), every director commits an offence and is liable on conviction to the penalty set out in section 374(2).

Compare: 1955 No 63 s 459(2); 1980 No 43 s 7(4)