Singapore legislation
Section 32B
Section 32B
Keeping of records and documents, etc.
(1)
Every society must keep or cause to be kept every record or document relating to its constitution, general meetings, membership, accounts, financial position or financial affairs, or the meetings of its committee of management, for a period of at least 5 years after the end of the last financial year to which any matter in that record or document relates.
(2)
A society may keep any record or document of the society in hard copy form or in electronic form.
(3)
A society must ensure that any record or document kept in electronic form is capable of being reproduced in hard copy form.
(4)
Where a society keeps any record or document in electronic form, the society must take reasonable precautions —
to ensure the proper maintenance of the record or document;
to prevent any falsification of the record or document; and
to facilitate the discovery of any falsification of a record or document.