The requirement to maintain company records The Companies Act 2006 (CA 2006) sets out certain requirements relating to company records to be maintained by a company. Company records are defined in CA 2006, s 1134 as any register, index, accounting records, agreement, memorandum, minutes or other document required by the Companies Acts to be kept by a company, and any register kept by a company of its debenture holders. In accordance with CA 2006, s 1135 company records may be kept in hard copy or electronic form, and may be arranged in such manner as the directors of the company think fit, provided the information in question is adequately recorded for future reference. Where the records are kept in electronic form, they must be capable of being reproduced in hard copy form. CA 2006, s 1136 allows the Secretary of State to make regulations specifying an alternative location (ie other than the company's registered office) where a company may keep records which are available for inspection.