Every company must keep adequate accounting records sufficient to show and explain its transactions, disclose with reasonable accuracy its financial position at any time and enable the directors to ensure the accounts comply with the Act (and international accounting standards where applicable): daily entries of receipts and payments, a record of assets and liabilities and, for goods, stock statements and stocktaking records and records of goods sold and purchased (other than retail) identifying buyers and sellers (section 386). Records are kept at the registered office or where the directors think fit, open to inspection by officers, with returns sent to the UK if kept abroad; a private company keeps them for three years and a public company for six (section 388). Failure is an offence by every officer in default (sections 387, 389).
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