Companies Act 1967 · 2020 Revised Edition · Part 12 · General
395. Form of company records
Last amended by an amending law of 2014.
Official textFrom Singapore Statutes Online, unchanged
A company must adequately record for future reference the information required to be contained in any company records.
company
“company” means a company incorporated under this Act or under any corresponding previous written law;
Subject to subsection (1), company records may be —
kept in hard copy form or in electronic form; and
arranged in the manner that the directors of the company think fit.
If company records are kept in electronic form, the company must ensure that they are capable of being reproduced in hard copy form.
In this section and sections 396 and 396A —
“company” includes a corporation which is required to keep company records under this Act;
corporation
“corporation” means any body corporate formed or incorporated or existing in Singapore or outside Singapore and includes any foreign company but does not include —(a)any body corporate that is incorporated in Singapore and is by notification of the Minister in the Gazette declared to be a public authority or an instrumentality or agency of the Government or to be a body corporate which is not incorporated for commercial purposes;(b)any corporation sole;(c)any cooperative society;(d)any registered trade union; (da)any platform work association registered under the Platform Workers Act 2024; or(e)any limited liability partnership;
“company record” means any register, index, minute book, accounting record, minute or other document required by this Act to be kept by a company;
register
“register of controllers” or “register” —(a)in relation to a company to which this Part applies — means the register that the company is required to keep of its registrable controllers under section 386AF(1), (1A), (2) or (3); and(b)in relation to a foreign company to which this Part applies — means the register that the foreign company is required to keep of its registrable controllers under section 386AF(4), (4A), (5) or (6);
“in electronic form” means in the form of an electronic record as defined in section 2(1) of the Electronic Transactions Act 2010;
“in hard copy form” means in a paper form or similar form capable of being read.
Terms defined in this Act
company
Defined · s 4“company” means a company incorporated under this Act or under any corresponding previous written law;
corporation
Defined · s 4“corporation” means any body corporate formed or incorporated or existing in Singapore or outside Singapore and includes any foreign company but does not include —(a)any body corporate that is incorporated in Singapore and is by notification of the Minister in the Gazette declared to be a public authority or an instrumentality or agency of the Government or to be a body corporate which is not incorporated for commercial purposes;(b)any corporation sole;(c)any cooperative society;(d)any registered trade union; (da)any platform work association registered under the Platform Workers Act 2024; or(e)any limited liability partnership;
document
Defined · s 4“document” includes summons, order and other legal process, and notice and register;
register
Defined · s 386AB“register of controllers” or “register” —(a)in relation to a company to which this Part applies — means the register that the company is required to keep of its registrable controllers under section 386AF(1), (1A), (2) or (3); and(b)in relation to a foreign company to which this Part applies — means the register that the foreign company is required to keep of its registrable controllers under section 386AF(4), (4A), (5) or (6);