Where the Books of Accounts of Company should be kept as per Companies Act 2013 ........

Companies Act-Phase (I & II) Audit and auditors

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Where the Books of Accounts of Company should be kept as per Companies Act, 2013?

At Registered Office of the Company

At Branch office of the company

At any place in India

None of the above

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Explanation:

As per Section 128(1), every company must prepare and keep its books of accounts and other relevant books, financial statements, and papers at its registered office. However, the place of keeping any or all of the aforesaid books could change at such other place in India as decided by the Board of Directors. In case the place changes, the company needs to intimate such decision with the ROC within seven days. This must be in the form of a notice which needs to be in the writing form consisting of the full address of the decided place.