Close Corporations Act, 1984 (No. 69 of 1984)RegulationsClose Corporations Administrative RegulationsSchedulesSchedule 3 : Retention periods of corporation records |
Item |
Records |
Retention period |
1 |
Founding statement (CK 1) |
Indefinite |
2 |
Amended founding statement (CK 2 and CK 2A) |
Indefinite |
3 |
Minutes book as well as resolutions passed at meetings |
Indefinite |
4 |
Annual financial statements, including annual accounts and the report of the accounting officer |
15 years |
5 |
Accounting records, including supporting schedules to accounting records and ancillary accounting records |
15 years |
6 |
The microfilm image of any original record reproduced directly by the camera - the "camera master" |
Indefinite |
[Item 2 amended by regulation 1(d) of Government Notice R1664 dated 19 June 1992]