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COMPANY DIRECTORS SHAREHOLDERS SHARES

Company Records

The Companies Act 71 of 2008 (as amended) requires all companies to maintain certain company records for a period of seven years.

A company must at all times have a copy of its Memorandum of Incorporation (“MOI”) and any amendments or alterations to it, as well as any rules that apply to the company in terms of its MOI. The company is also required to keep various registers (full list below) that detail the names, identity numbers, roles, dates, addresses, and transactions of the company. In addition, the company must also keep any reports, presentations, and written communications to shareholders, notices, minutes, and resolutions (incl. supporting documents) of meetings of the directors, audit committees, and shareholders, and all accounting records and financial statements.

Full list of company records:

  • MOI (incl. amendments, alterations, and company rules)
  • Company registers:
    • Register of Directors/Members
    • Register of Officers (Company Secretaries, Public/Accounting Officers)
    • Register of Auditors
    • Register of Share Classes (“Share Capital”)
    • Register of Shareholders (incl. Allotments, Transfers, Certificates, and Capital Reorganisations)
  • Shareholder reports, presentations, and written communications
  • Accounting records and financial statements
  • Notices, minutes, and resolutions (incl. supporting documents) of all meetings of the directors, audit committees, and shareholders

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