COMPANIES ACT 2016 (Act 777)
Books
Definition
"Books" includes any register or other record of information and any accounts or accounting records, however compiled, recorded or stored, and also includes any document.
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Practical Explanation
Under the Companies Act 2016, the term "books" is given a broad meaning. It refers to all records, registers, accounts, accounting records, and documents maintained by a company, regardless of the form in which they are prepared, recorded, or stored.
This means that a company's books are not limited to physical paper records. They also include electronic records, digital databases, scanned documents, cloud-based storage, and any other medium used to record or store company information.
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What Constitutes "Books"?
For the purposes of the Companies Act 2016, books generally include:
• Statutory registers;
• Register of members (shareholders);
• Register of directors and secretaries;
• Register of beneficial owners;
• Minutes of directors' and shareholders' meetings;
• Board and members' resolutions;
• Accounting records;
• Financial statements;
• General ledgers and journals;
• Invoices and receipts;
• Bank statements;
• Contracts and agreements;
• Company correspondence; and
• Any other document or record relating to the company's affairs.
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Forms of Storage
The company's books may be maintained in various formats, including:
• Paper records;
• Electronic documents;
• Accounting software;
• Computer databases;
• Cloud storage systems;
• Scanned images;
• Digital files; or
• Any other method capable of accurately recording and reproducing the information.
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Purpose of Maintaining Books
The company's books enable the company to:
• Maintain accurate statutory and accounting records;
• Demonstrate compliance with the Companies Act 2016;
• Support the preparation of financial statements;
• Facilitate audits and inspections;
• Provide evidence of the company's transactions and decisions; and
• Preserve an accurate history of the company's operations and governance.
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Practical Examples
Example 1 – Statutory Register
A company's Register of Members containing details of all shareholders is part of the company's books.
Example 2 – Accounting Records
The company's general ledger, cash book, invoices, payment vouchers, and bank statements constitute accounting records and form part of the company's books.
Example 3 – Electronic Records
A company maintains its accounting records using cloud-based accounting software and stores board resolutions electronically. These electronic records are considered part of the company's books under the Companies Act 2016.
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Compliance Requirements
Companies are required to:
• Maintain complete and accurate books and records;
• Keep statutory registers and accounting records up to date;
• Preserve books in accordance with the Companies Act 2016;
• Produce books when required by the Companies Commission of Malaysia (SSM), auditors, or other authorised authorities; and
• Ensure that electronic records remain accessible, secure, and capable of being reproduced in legible form.
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Importance
Proper maintenance of the company's books is essential to:
• Ensure transparency and accountability;
• Support effective corporate governance;
• Facilitate statutory compliance and financial reporting;
• Enable audits, inspections, and regulatory reviews; and
• Protect the interests of the company, its shareholders, creditors, and other stakeholders.
《2016 年公司法》
簿册（Books）
定义（Definition）
“簿册”（Books） 包括任何登记册（Register）或其他资料记录（Record of Information），以及任何账目（Accounts）或会计记录（Accounting Records），无论其是以何种方式编制、记录或储存，同时亦包括任何文件（Document）。
实务说明（Practical Explanation）
根据《2016 年公司法》，“簿册”（Books） 的定义十分广泛，是指公司保存的所有登记册、记录、账目、会计记录及文件，而不论其采用何种形式编制、记录或储存。
因此，公司簿册并不限于传统纸本文件，还包括以电子方式、数码形式或其他媒介保存的公司资料。
例如：
- 电子记录（Electronic Records）；
- 数码数据库（Digital Databases）；
- 扫描文件（Scanned Documents）；
- 云端储存资料（Cloud-Based Storage）；以及
- 任何能够准确记录及保存公司资料的其他媒介。
哪些资料属于「簿册」？（What Constitutes "Books"?）
根据《2016 年公司法》，公司的簿册一般包括：
- 法定登记册（Statutory Registers）；
- 股东登记册（Register of Members）；
- 董事及公司秘书登记册（Register of Directors and Secretaries）；
- 实际受益人登记册（Register of Beneficial Owners）；
- 董事会会议记录及股东大会会议记录（Minutes of Directors' and Shareholders' Meetings）；
- 董事会决议及股东决议（Board and Members' Resolutions）；
- 会计记录（Accounting Records）；
- 财务报表（Financial Statements）；
- 总分类账及日记账（General Ledgers and Journals）；
- 发票及收据（Invoices and Receipts）；
- 银行对账单（Bank Statements）；
- 合同及协议（Contracts and Agreements）；
- 公司往来函件（Company Correspondence）；以及
- 与公司事务有关的任何其他文件或记录（Any Other Document or Record Relating to the Company's Affairs）。
簿册的保存形式（Forms of Storage）
公司可采用不同方式保存簿册，包括：
- 纸本文件（Paper Records）；
- 电子文件（Electronic Documents）；
- 会计软件（Accounting Software）；
- 电脑数据库（Computer Databases）；
- 云端储存系统（Cloud Storage Systems）；
- 扫描影像（Scanned Images）；
- 数码档案（Digital Files）；或
- 任何能够准确记录及完整重现资料内容的方法。
保存簿册的目的（Purpose of Maintaining Books）
妥善保存公司簿册有助于：
- 保存完整及准确的法定记录及会计记录；
- 证明公司遵守《2016 年公司法》的规定；
- 支持财务报表的编制；
- 方便进行法定审计及监管检查；
- 作为公司交易及决策的法律证据；以及
- 保存公司经营、管理及企业管治的完整历史记录。
实务示例（Practical Examples）
例子一：法定登记册（Statutory Register）
公司的股东登记册（Register of Members），载有所有股东的姓名、持股资料及变动记录，属于公司的簿册。
例子二：会计记录（Accounting Records）
公司的：
- 总分类账（General Ledger）；
- 现金簿（Cash Book）；
- 发票（Invoices）；
- 付款凭证（Payment Vouchers）；以及
- 银行对账单（Bank Statements）
均属于会计记录，并构成公司簿册的一部分。
例子三：电子记录（Electronic Records）
某公司使用云端会计软件保存会计记录，并以电子方式储存董事会决议。
根据《2016 年公司法》，上述电子资料同样属于公司的簿册。
合规要求（Compliance Requirements）
公司应当：
- 保存完整、真实及准确的公司簿册及记录；
- 持续更新法定登记册及会计记录；
- 按照《2016 年公司法》规定妥善保存簿册；
- 于马来西亚公司委员会（SSM）、法定审计师或其他依法获授权机关要求时，提供有关簿册供查阅；以及
- 确保电子记录能够持续安全保存，并可随时查阅及以清晰、可阅读的形式重现。
重要性（Importance）
妥善保存公司簿册，对于公司而言具有重要意义，包括：
- 提高企业透明度及问责制度（Transparency and Accountability）；
- 支持良好的企业管治（Corporate Governance）；
- 确保符合法定合规及财务报告要求；
- 方便进行法定审计、监管检查及执法调查；以及
- 保障公司、股东、债权人及其他利益相关者的合法权益。
Based in Kuala Lumpur, Malaysia, DSA & KW FONG offers one-stop corporate services for both local and international clients, making business registration to operations seamless. We provide strong support to help entrepreneurs thrive in the dynamic market.
Posted by DSA Corporate Secretarial Services Sdn Bhd on 30 Jun 26
Malaysia
