Section 190 — Companies Act 1993: Form of records

190 Form of records (1) The records of a company must be kept— (a) In written form; or (b) In a form or in a manner that allows the documents and information that comprise the records to be easily accessible and convertible into written form. (2) The board must ensure that adequate measures exist to— (a) Prevent the records being falsified; and (b) Detect any falsification of them. (3) If the board fails to comply with subsection (2) of this section, every director commits an offence and is liable on conviction to the penalty set out in section 374(2) of this Act. Compare: 1955 No 63 s 459(2); 1980 No 7 (4)