S-31.1 - Business Corporations Act

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34. A corporation must prepare and maintain accounting records and records containing the minutes of meetings and resolutions of the board of directors and its committees. The records must be kept at the corporation’s head office or at any other place designated by the board.
The corporation is required to retain all accounting records for a period of six years after the end of the fiscal year to which they relate.
Except as otherwise provided by law, only the directors and the auditor may have access to the records referred to in the first paragraph.
2009, c. 52, s. 34; 2010, c. 40, s. 62.