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Record keeping
What records must the company keep?
The law makes each director responsible for the records and record-keeping of the company. A director must keep up to date financial records that can:
  • correctly record and explain its transactions (including any transactions as a trustee), and
  • explain the company's financial position and performance.
This must be done so that financial statements of the company can be prepared if required by a 3rd party authority or person.

Companies must prepare and maintain good financial records as this will aid in the calculation and filing of tax returns etc.

What type of financial records should a company keep?
Below is summary (it is not a complete list) of the sorts of financial records a company should be keeping. There is a wide range of software on the market that can aid in the management of these records.
  • General ledger
    • income
    • expenses
    • assets & liabilities
  • Cash records
    • bank statements
    • deposit books
    • cheque butts
  • Debtor and sales records
    • debtors list
    • invoices and statements issued
    • a list of all sales transactions
  • Creditor and purchases records
    • purchase orders
    • invoices and statements received and paid
    • a list of all creditors and their balances
  • Tax returns and worksheets
    • income tax
    • VAT returns
  • All contacts, deeds and agreements
As with all matters, if you have any doubts or concerns then we recommend seeking the advice of a professional.

What other records are you obligated to keep?
Along with financial based records, each company must also keep records that pertain to the members of the company and their involvment in it.
  • registers of members (shareholders)
  • registers of option holders (if you have them)
  • minutes of general meetings
  • minutes of meetings of directors
  • registers of charges created by the company over company property
What software is available to me?
There is a range of software throughout Ireland that can make record-keeping a lot easier. We have provided links below to some of the major software providers.

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