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
| Register | What it records |
|---|---|
| Register of members | Who owns the shares. This is the legal record of ownership — not the share certificates, and not the receipts |
| Register of directors and KMP | Who the directors are and their shareholding |
| Register of charges | Security created over company assets |
| Minutes books | Board and general meetings |
| Register of contracts | Arrangements in which directors are interested |
| Books of account | Maintained 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
Related on this site
The filings and decisions that come up before and after incorporation.