“Books” includes any register or other record of information and any accounts or accounting records, however compiled, recorded or stored, and also includes any documents.

The most common statutory books are Register of Allotment, Register of Members, Register of Directors, Register of Managers, Register of Secretaries, Register of Substantial Shareholders, Register of Transfer, Register of Directors’ Shareholdings, Register of Mortgages and Minutes Book.

The statutory register books can be kept at the registered office or any other place as approved by the directors. Normally, the statutory register books are kept at the registered office for the Company Secretary to conveniently maintain and update the company’s information from time to time.