Friday, September 7, 2018

What documents, registers and books are maintained in a company’s registered office?

Books:

Statutory Books: The companies Act requires every company to keep the following books:

a) Register of members:

1. Name & address & occupation
2. Respective shares,
3. Date of registration as member,
4. Date at which any person ceased to be a member

b) Register of Directors:

1. In case of individual director- name, address, nationality, occupation & particulars of directorship,
2. In case of a corporation- corporate name, principal office and name, address & nationality of each of its directors,
3. In case of a firm- name, address & nationality of each partner and the date on which each became a partner.

c) Register of qualifying share of directors,
d) Register of debenture holders,
e) Register of mortgages and enter there in specific description,
f) Minutes of meetings,
g) Register of contracts,
h) Books of accounts:
i) Statement of receipts & payments,
j) Statement of sales & purchases,
k) Statement of assets &liabilities,
l) Cost records, if applicable.
Statistical books: (Sec. 36)

1. Share application & allotment,
2. Addition of shareholder,
3. Share transfer,
4. Dividend,
5. Interest on dividend.

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