Part 6 — Management and Administration Division 1 Membership
135 Division 7 Accounting Records and Financial Statements Books of account and accounting records
accounting records in respect of all financial and other transactions
of the company.
(2) The books of account and accounting records mentioned in
subsection (1) shall be admitted in evidence before and after
dissolution of the company as proof, in the absence of evidence to
the contrary, of all facts purporting to be stated therein.
(3) Every company shall cause the books of account and
accounting records mentioned in subsection (1)
(a) to be opened for inspection by any director during the
normal business hours of the company, and
(b) except as provided in subsections (4) and (5), to be kept at
the registered office of the company.
(4) Any company may keep at any place where it carries on
business that part of the accounting records that relates to the
operations and assets and liabilities thereof or to the business of the
company carried on or supervised or accounted for at that place,
but the company shall keep at the registered office of the company
or some other place authorized under subsection (5) those records
that will enable the directors to ascertain quarterly with reasonable
accuracy the financial position of the company.
(5) A company may determine by resolution of the directors
(a) that books of account and accounting records required to be
kept pursuant to this section be kept at a place in Alberta
other than the registered office of the company, and
(b) the place in Alberta wh ere the books of account or
accounting records shall be kept.
(6) Repealed 2020 c25 s2(61).
RSA 2000 cC-21 s135;2020 c25 s2(61)
RSA 2000