(1) A company's accounting records -
(a) must be kept at its registered office or such other place as the directors think fit, and
(b) must at all times be open to inspection by the company's officers.
(2) If accounting records are kept at a place outside the United Kingdom, accounts and returns with respect to the business dealt with in the accounting records so kept must be sent to, and kept at, a place in the United Kingdom, and must at all times be open to such inspection.
(3) The accounts and returns to be sent to the United Kingdom must be such as to -
(a) disclose with reasonable accuracy the financial position of the business in question at intervals of not more than six months, and
(b) enable the directors to ensure that the accounts required to be prepared under this Part comply with the requirements of this Act.
(4) Accounting records that a company is required by section 386 to keep must be preserved by it -
(a) in the case of a private company, for three years from the dat
…