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Close Corporations Act, 1984 (No. 69 of 1984)

Regulations

Close Corporations Administrative Regulations

Schedules

Schedule 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]