Keeping company records

The business and financial records companies must keep

All companies in New Zealand need to keep and maintain records about their company and how it's managed. These include company records, such as minutes, as well as financial records and the company's share register.

Why records are important

Depending on the nature of your business, you'll need to report to various government agencies about your business activities. Use the Compliance matters tool to find out what your reporting obligations are.

Compliance matters business.govt.nz

How long you must keep company records

You must keep the following records for 7 years:

  • minutes of board and committee meetings
  • written communications with shareholders, including emails
  • resolutions
  • certificates issued by directors
  • copies of all financial statements
  • a record of the assets and liabilities of the company.

There are also financial records you must keep for 7 years, including:

  • copies of all financial statements
  • a record of the assets and liabilities of the company, and
  • accounting records, such as:
    • bank statements showing money received and spent each day
    • invoices for all the services you provided or goods you bought.

Keeping records Inland Revenue

Meeting minutes and resolutions

You need to keep a record of minutes from board and committee meetings, as well as resolutions from shareholders.

Company meetings

Company constitution

If your company has a constitution, a copy of that constitution must be kept at your company's registered office.

After you incorporate a company, you might decide to amend your constitution or adopt one. Your board must notify us within 10 working days if you adopt, alter or revoke your constitution.

Adding or removing a company constitution

Financial records and audit statements

A company's financial records must:

  • record and explain the company's transactions
  • comply with generally accepted accounting practice (GAAP).

For-profit accounting standards External Reporting Board

It's the responsibility of the board of a company to ensure the company keeps accounting records. The financial records should be readily available and properly audited if required.

Financial reporting for companies Inland Revenue

Share register

A company must maintain a share register that records:

  • the shares issued by the company
  • an alphabetical list of the shareholders' names with their residential addresses or registered office, if they're a company
  • the number of shares each shareholder owns and,
  • any restrictions or limitations on the transfer of shares and where to find the details.

You also need to keep a record for the last 10 years of:

  • all shareholders
  • details and dates of any repurchase or redemption of shares for each shareholder
  • details and dates of any transfer of shares by each shareholder.

Registering a shareholder

Issuing shares in a company

All help topics

Before you start a company 7 guides

Get an overview of how companies are structured, find out about the company records you need to keep, and what's involved when you incorporate with and report to the Companies Office.

Starting a company 11 guides

You need to comply with New Zealand laws when you incorporate your company with the Companies Office, including reserving a company name, appointing directors, issuing shares and registering for tax.

Keeping company details up to date 13 guides

Once your company is registered with the Companies Office, nominate who will have authority to file your annual returns, and update your name, address, constitution, director and shareholder details.

See all 13 guides for Keeping company details up to date

Shares and shareholders 7 guides

When you incorporate, you must provide details of all company shares and shareholders. As changes occur, you must update this information on your own share register and in your company's annual return.

Company directors 8 guides

Directors have responsibilities to their company and shareholders, and under the Companies Act 1993. You must register all your directors with the Companies Office and they must sign a consent form.​

Filing annual returns 8 guides

Find out about filing an annual return — the information you need to update, how to change your filing month or request a time extension — and what happens if you don't file your annual return by the due date.

Complying with the law 11 guides

Find out how New Zealand law affects the directors and shareholders of your company, and your responsibility to create and maintain accurate company records, report to us and file financial statements.

Financial reporting 7 guides

​Some large New Zealand and overseas companies, and all FMC reporting entities must submit audited annual financial statements to the Companies Office.

Managing an overseas company in New Zealand 11 guides

Before they can carry out some business activities, companies incorporated in other countries, including Australia, must register with the Companies Office and then keep their company details up to date.

Closing a company 11 guides

When your company closes down you need to remove it from the register. Your company can be removed if it amalgamates with another company or doesn't file its annual return.

Restoring a company to the register 4 guides

Only some companies can be reinstated to the Companies Register once they've been removed. Find out who can apply, what evidence to provide and if you should apply to the Registrar or the High Court.

When your company fails 9 guides

Find out about voluntary administration, receivership and liquidation (external administration), and the roles and responsibilities of those appointed to manage your company's affairs.

Managing your online account 8 guides

Creating an account with the Companies Office allows you to complete the majority of your transactions online. It's free to set up, but fees apply for some transactions, such as filing annual returns.

Getting support to use the Companies Register 8 guides

Get help with any technical problems you have using the register, such as uploading documents or searching for companies, directors and shareholders.