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Statutory Registers

Every company must maintain a set of registers. Most small companies have never made them, and it shows up the first time anyone does diligence.

What has to exist

RegisterWhat it records
Register of membersWho owns the shares. This is the legal record of ownership — not the share certificates, and not the receipts
Register of directors and KMPWho the directors are and their shareholding
Register of chargesSecurity created over company assets
Minutes booksBoard and general meetings
Register of contractsArrangements in which directors are interested
Books of accountMaintained at the registered office as prescribed

The register of members is the one that matters most and is most often missing. If someone claims to own shares and the register does not say so, the register is what governs.

Written 5 September 2026. Government requirements and portal behaviour change — message us to confirm before you rely on any date or figure here.

Where this becomes real

Nobody asks to see your registers for years, and then several people ask at once — an investor doing diligence, a bank assessing a loan, a buyer, or a dispute between shareholders.

At that point missing registers are not a technical failing, they are an inability to prove who owns the company and what it has agreed to. Share transfers that were done informally, with money paid and nothing recorded, become genuinely disputed.

Building them now, from the actual history, is far easier than reconstructing them during a transaction with a deadline.

Common questions

The register of members is the legal record of ownership. Certificates are evidence, and where the two disagree the register generally governs. You want both, consistent.

You can build them from the actual history - the resolutions, transfers and allotments that genuinely happened. What you cannot do is invent events that did not.

At the registered office, unless the prescribed procedure for keeping them elsewhere has been followed.

Yes. For most company clients this sits with the annual compliance work, and it is the thing that makes a later diligence painless.