While not everyone chooses to incorporate, there are some real benefits to doing so - such as separating business from personal liability (which is also why we encourage those in business to have both a company and a trust. One of the minor issues that discourages some is the extra requirements in addition to accounting. Here is a brief check-list of non-financial records required to be kept by companies.


Record Place *
Time Period
Certificate of incorporation   Permanent

Statement of the registered office and

address for service of the company

Constitution of the company Registered office Permanent
Share register New Zealand Permanent
Full names and addresses of the directors Registered office Permanent
Interests register Registered office Permanent

Minutes of all meetings and all

resolutions of shareholders

Registered office Permanent

Minutes of all meetings and all resolutions

of directors and directors’ committees

Registered office Preceding 7 years
Certificates given by directors Registered office Permanent

Copies of all written communications to all or

classes of shareholders, including annual reports

Registered office Preceding 10 years

Copies of all financial statements required by the

Companies Act 1993 or any other enactment

Registered office

Preceding 10 completed

financial years

All accounting records required to be kept

by the Companies Act 1993

Registered office

Preceding 7 completed

financial years

Ultimate holding company information, see s 94A  Registered office Permanent

* Registered office means unless notice is given to the registrar

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