s 201AA Retention of documents laid before company at annual general meeting
201AA.—(1) Every company must cause to be kept at the company’s registered office, or such other place as the directors think fit —(a) a copy of each of the documents that was laid before the company at its annual general meeting under section 201 for a period of not less than 5 years after the date of the annual general meeting, being a date on or after 3 January 2016; or (b) in respect of any financial year for which the company need not hold an annual general meeting because of section 175A(1) —(i) a copy of the financial statements; or (ii) in the case of a parent company, a copy of the consolidated financial statements and balance sheet (including every document required by law to be attached thereto), and a copy of the auditors’ report where such financial statements or consolidated financial statements are duly audited, that were sent to all persons entitled to receive notice of general meetings of the company in accordance with section 203(1) for a period of not less than 5 years after the date on which the documents were sent, being a date on or after 3 January 2016. [36/2014; 15/2017] (2) If default is made in complying with subsection (1), the company and every officer of the company who is in default shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months and also to a default penalty.[36/2014] (3) The Registrar or an authorised officer may at any time require the company to furnish any document kept under subsection (1), and may, without fee or reward, inspect, make copies of or extracts from such document.[36/2014] (4) Any person who —(a) without lawful excuse, refuses to produce any document required of the person by the Registrar or an authorised officer under subsection (3); or (b) assaults, obstructs, hinders or delays the Registrar or the authorised officer in the course of inspecting or making copies or extracts from the document, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. [36/2014] (5) In this section, “authorised officer” means an officer of the Authority authorised by the Registrar for the purposes of this section.[36/2014]